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 and C 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 135,01% of the average Slovak unemployment rate|
|Zone B||districts with an unemployment rate from 100,01% to 135,00% of the average Slovak unemployment rate|
|Zone C||districts with an unemployment rate up to 100,00% 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:
|Shared service centres||Tourism|
Districts in the Western Slovakia (i.e. in Trnava, Nitra and Trencin region) are considered Zone C districts irrespective of the unemployment rate.
a) in industry or tourism with the eligible costs of at least EUR 100 mil that will create more than 400 new jobs,
b) of technological centres with the eligible costs of at least EUR 8 mil that will create more than 100 new jobs.
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