Conditions for granting and using the incentives are stipulated in Act 185/2009 on Research and Development Incentives (“the Incentives Act”) Research and development incentives are part of the state aid programme designated for legal entities – entrepreneurs, and are aimed at improving the quality of research and development activities. Under the Act, the following areas of research and development are supported:
In general, the eligible costs of research and development projects that qualify for the incentives depend on the type of research and development project. The Act provides a specific definition of eligible costs for some research and development areas with regard to micro, small, and medium-sized entrepreneurs.
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