Investment Promotion Act

Depending on the size of the business, you get an incentive of up to 45% for all corporate investment in fixed assets.

Below are some activities that can be supported:

  • production and processing activities
  • development and innovation activities
    • development of new and significant improvements to existing products, production batches, manufacturing processes and production technologies
  • business support activities
    • customer / customer relationship centers, centers of separate business activities (finance, accounting, marketing, product design, audiovisual, human resources development and information technology development)
  • activities of high value added services
    • creative services activities (architecture, design, media communication, publicity, publishing, culture, creative industry and art)
    • activities of catering and tourism services (projects of catering and tourist accommodation facilities, four or five star categories, types: hotel, aparthotel, tourist resorts and camps, heritage hotel, diffuse hotel, supporting projects of all the above mentioned types of accommodation facilities, health projects, congress, nautical, cultural, golf tourism, entertainment and / or recreation centers and theme parks, tourism-ecological projects and other innovative projects in high value-added tourism

Tax incentives:

Investment u EUR

Number of new employees

Job retention period in years

Decrease in income tax rates

Income tax reduction period in years

150.000 - 1.000.000


3 (SME), 5 (big)



1.000.000 - 3.000.000


3 (SME), 5 (big)



3.000.000 i više


3 (SME), 5 (big)



The maximum incentive amount is:

  • 45% investment for small businesses
  • 35% investment for medium-sized enterprises
  • 25% investment for large companies


Example for a medium-sized company:

Investment amount: HRK 10,000,000 (tax reduction 75% from 18% to 4,5%).

Incentive amount: HRK 3,500,000 (35%).

Profit: HRK 4,000,000 per year and 18% income tax of HRK 720,000.

Impact of using incentives: 75% reduction in income tax - HRK 540,000 less tax is paid and the maximum incentive amount of HRK 3,500,000 is reached in 6.5 years.


For more information, please contact.

The project is co-financed by the European Union from the European Regional Development Fund

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