Would you like to:

  • build a new tourism centre or resort (such as an amusement park, ski resort, spa, water park, or golf course)?
  • expand an existing resort or add new facilities and services?

In accordance with the Act on Investment Aid, comprehensive tourism centers can also be supported. These include centers that offer at least three tourism- related services, such as accommodation, meals, and additional services – skiing, swimming, sporting and relaxation, cultural and sight-seeing services – in a single location.

Conditions for the provision of investment incentives in the tourism industry include:

  • the construction of a new comprehensive tourism centre or an expansion of an existing one by offering new services,
  • the acquisition of new technologies designated for the provision of services, valued at no less than 40% (or 20% depending on the location of the project) of the total amount of acquired long-term tangible and intangible assets,
  • the provision of services, activities, processes, constructions, or equipment that meet the environmental protection requirement pursuant to special regulations,
  • the acquisition of long-term tangible and intangible assets amounting to no less than the amounts specified in the following table (subject to the average unemployment rate in the district in the year preceding that in which the application for the investment incentives was filed), of which at least 50% must be covered by equity if a legal entity, or the investor’s own funds if an individual is concerned.
  • creation of new jobs (5 – 40, depending on the location of the project),


Minimum amount of investment for small, medium and large enterprise:


Unemployment rate in the district Minimum amount of investment Minimum amount of own equity Share of new technology directly linked to tourism services from the total amount of investment
in million EUR in % in %
below the average of the Slovak Republic 10,0 50 40%
above the average of the Slovak Republic 5,0 50 20%
35% above the average of the Slovak Republic 3,0 50 20%
The least developed regions 0,2 50 20

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