Maximum Amount of State Aid

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Overall aid from all sources is limited by EU legislation and divided into categories. A new classification of the districts of Slovakia into zones A, B, C, D and E according to the average unemployment rate in the district is applicable. This classification will influence the opportunities to be granted the particular cash form of investment aid. The opportunity to be granted the corporate income tax credit should be sustained in all zones. The intensity of the investment grant, the amount and form of the investment grant in the particular regions of the Slovak Republic will be governed by the Principles of the Ruling of the Government of the Slovak Republic, which will determine the intensity of the investment grant.

Zone A districts with an unemployment rate over 150,01% of the average Slovak unemployment rate
Zone B districts with an unemployment rate from 125,01% to 150,00% of the average Slovak unemployment rate
Zone C districts with an unemployment rate from 100,01% to 125,00% of the average Slovak unemployment rate
Zone D districts with an unemployment rate from 75,01% to 100,00% of the average Slovak unemployment rate
Zone E districts with an unemployment rate under 75,00% of the average Slovak unemployment rate

In addition, classification into the zones will influence the maximum investment aid intensity calculated as a percentage of the eligible investment costs:

Western Slovakia Industrial production Technological
centre
Centre of strategic services Tourism
Zone A 40% 40% 40% 40%
Zone B 35% 40% 40% 35%
Zone C 25% 35% 30% 25%
Zone D 10% 35% 15% 10%
Zone E 10% 30% 10% 10%

 

Middle  Slovakia Industrial production Technological
centre
Centre of strategic services Tourism
Zone A 50% 50% 50% 50%
Zone B 44% 50% 50% 44%
Zone C 31% 44% 38% 31%
Zone D 12% 44% 19% 12%
Zone E 10% 38% 12% 10%

 

Eastern Slovakia Industrial production Technological
centre
Centre of strategic services Tourism
Zone A 50% 50% 50% 50%
Zone B 44% 50% 50% 44%
Zone C 31% 44% 38% 31%
Zone D 12% 44% 19% 12%
Zone E 10% 38% 12% 10%


The above maximum aid intensities do not apply for projects 

a) in industry with the eligible costs of at least EUR 70 mil that will cretae more than 400 new jobs,

b) of technological centers with the eligible costs of at least EUR 8 mil that will create more than 100 new jobs.

Further possibilities for increasing the maximum aid intensity

  • High-tech projects

    The maximum aid intensity might, however, be increased for investment projects with eligible costs not exceeding EUR 50 million by 15 percentage points should this be realised in high-tech sectors with network externalities.

  • 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

  • “Catchment area”

    The ruling applies a new rule, “catchment area” which means a situation where a district might be rearranged into a zone with higher aid intensity should the district in which the investment project is realised be neighbouring with at least one or more districts suffering from a higher unemployment rate.