Research and Development


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:

  • fundamental research, applied research or experimental development;
  • feasibility studies of applied research and experimental research;
  • industrial ownership protection; and
  • the temporary lease of highly qualified research and development staff.

Types of investment aid

  • Subsidies for research and development projects from the state budget
  • Income tax relief – at the amount incurred on research and development within the project for which incentives were approved

Eligible costs

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.

  • Direct costs – expenses incurred for activities for which it can be proved that they directly relate to the project
  • Indirect costs – costs of activities relating to the project, however not directly assignable to the project activities


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