Maximum Amount of State Aid

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The maximum investment aid intensity and the maximum amount of investment aid for particular investment aid form in particular Slovak region / district are settled in the Governmental Decree No. 219/2015.

The maximum amount of regional investment aid in the all forms approved (subsidy for the acquisition of assets, income tax relief and contribution for new jobs) for one investment aid beneficiary and for one investment project is limited by maximum investment aid intensities settled in line with the European Union legislation. The maximum investment aid intensity for particular investment intention depends on the region in which particular investment intention will be realized (Western, Central or Eastern Slovakia).

For the purpose of job subsidies, districts of the country are divided according to the respective unemployment rate:

 

The maximum amount of investment aid in the forms of income tax relief and subsidy for the acquisition of non-current tangible or intangible assets as well depends on the fact, in which Slovak region particular investment intention will be realized.

 

  Income tax relief Subsidy for the acquisition of assets
Western Slovakia 25 % 25 %
Central Slovakia 35 % 35 %
Eastern Slovakia 35% 35 %

 

For the purpose of identifying the maximum amount job subsidy for one newly created job, districts of the Slovakia are divided to four groups according to the respective unemployment rate:

 

Zone A

districts with an unemployment rate over to 160,01% of the average Slovak unemployment rate

 

Zone B

districts with an unemployment rate over 135,01% of the average Slovak unemployment rate

 

Zone C

districts with an unemployment rate from 100,01% to 135,00% of the average Slovak unemployment rate

 

Zone D

districts with an unemployment rate up to 100,00% of the average Slovak unemployment rate

 

 

The amount of subsidy in Euros for one newly created job depends on the fact, in which zone particular investment intention will be realized and what kind of investment is going to be supported (industry, technology center, share service center, tourism).

Small and medium – sized enterprises

The maximum aid intensity might, however, be increased for investment projects with eligible costs not exceeding EUR 50 million by 10 percentage points for medium enterprises and by 20 percentage points for small enterprises