{ "dataset_version": "2026.10.25", "legal_framework": "European Commission Guidelines on Regional State Aid 2022–2027 (2021/C 153/01) & Mid-Term Review / STEP Amendments", "last_verified_utc": "2026-10-25T13:55:00Z", "enterprise_size_bonuses": { "large": { "bonus_pct_points": 0, "label": "Large Enterprise (≥250 staff or >€50M turnover & >€43M balance sheet)" }, "medium": { "bonus_pct_points": 10, "label": "Medium Enterprise (50–249 staff, ≤€50M turnover or ≤€43M balance sheet)" }, "small": { "bonus_pct_points": 20, "label": "Small / Micro Enterprise (<50 staff, ≤€10M turnover or balance sheet)" } }, "countries": [ { "country_code": "PL", "country_name": "Poland", "slug": "poland", "agency_name": "Polish Investment & Trade Agency (PAIH) & 14 Special Economic Zone (SEZ) Authorities", "agency_url": "https://www.paih.gov.pl/en/", "scheme_name": "Polish Investment Zone (Polska Strefa Inwestycji — PSI, Act of 10 May 2018) & Government Grants Programme (2021–2030)", "relief_duration_years": "10–15 years CIT exemption (15 yrs in 50% aid regions & former SEZ plots, 12 yrs in 30–40% regions, 10 yrs in 15–25% regions)", "aid_instruments": [ "CIT Exemption (10–15 years)", "Government Cash Grant (Strategic / R&D / BPO)", "Real Estate Tax Exemption (Municipal)", "R&D 200% Tax Super-Deduction + 5% IP Box" ], "rd_and_bss_capex_reduction_pct": 95, "sme_capex_reduction_pct": { "micro": 95, "small": 90, "medium": 80 }, "special_rules_summary": "Under the Polish Investment Zone (PSI), the entire territory of Poland is eligible for CIT exemption on either eligible CAPEX or 2-year new-job labor costs. Minimum CAPEX thresholds (ranging from PLN 10M to PLN 100M for large industrial projects depending on county unemployment) are reduced by 95% for R&D and modern business services (BSS/BPO/IT) centers, by 95% for micro, 90% for small, and 80% for medium enterprises.", "regions": [ { "nuts2": "PL62", "name": "Warmińsko-Mazurskie (Olsztyn / Elbląg)", "large_aid_pct": 50, "medium_aid_pct": 60, "small_aid_pct": 70, "min_capex_large_eur": 2300000, "min_capex_rd_bss_eur": 115000, "psi_years": 15, "notes": "Eastern Poland macroregion; maximum 50%/60%/70% EU intensity ceiling." }, { "nuts2": "PL84", "name": "Podlaskie (Białystok / Suwałki SEZ)", "large_aid_pct": 50, "medium_aid_pct": 60, "small_aid_pct": 70, "min_capex_large_eur": 2300000, "min_capex_rd_bss_eur": 115000, "psi_years": 15, "notes": "Eastern Poland; eligible for EU Funds for Eastern Poland (FEPW) + 15-year PSI CIT shield." }, { "nuts2": "PL81", "name": "Lubelskie (Lublin)", "large_aid_pct": 50, "medium_aid_pct": 60, "small_aid_pct": 70, "min_capex_large_eur": 2300000, "min_capex_rd_bss_eur": 115000, "psi_years": 15, "notes": "50% base intensity; major university hub in Lublin with low threshold for IT/R&D centers." }, { "nuts2": "PL82", "name": "Podkarpackie (Rzeszów — Aviation Valley)", "large_aid_pct": 50, "medium_aid_pct": 60, "small_aid_pct": 70, "min_capex_large_eur": 2300000, "min_capex_rd_bss_eur": 115000, "psi_years": 15, "notes": "Premier aerospace & defense manufacturing cluster with maximum 50% large / 70% small state aid." }, { "nuts2": "PL72", "name": "Świętokrzyskie (Kielce / Starachowice SEZ)", "large_aid_pct": 50, "medium_aid_pct": 60, "small_aid_pct": 70, "min_capex_large_eur": 2300000, "min_capex_rd_bss_eur": 115000, "psi_years": 15, "notes": "50% base aid ceiling; heavy machinery, metalworking, and building materials cluster." }, { "nuts2": "PL21", "name": "Małopolskie (Kraków / Tarnów)", "large_aid_pct": 40, "medium_aid_pct": 50, "small_aid_pct": 60, "min_capex_large_eur": 9300000, "min_capex_rd_bss_eur": 465000, "psi_years": 12, "notes": "40% base ceiling (up to 50% in eastern subregions); Poland's #1 global R&D and GBS engineering hub." }, { "nuts2": "PL43", "name": "Lubuskie (Zielona Góra / Gorzów — German Border)", "large_aid_pct": 40, "medium_aid_pct": 50, "small_aid_pct": 60, "min_capex_large_eur": 7000000, "min_capex_rd_bss_eur": 350000, "psi_years": 12, "notes": "Direct A2/A18 motorway access to Berlin (90 mins) with 40%/50%/60% regional aid." }, { "nuts2": "PL52", "name": "Opolskie (Opole)", "large_aid_pct": 40, "medium_aid_pct": 50, "small_aid_pct": 60, "min_capex_large_eur": 7000000, "min_capex_rd_bss_eur": 350000, "psi_years": 12, "notes": "A4 corridor between Wrocław and Katowice; bilingual German-Polish industrial workforce." }, { "nuts2": "PL42", "name": "Zachodniopomorskie (Szczecin / Świnoujście Port)", "large_aid_pct": 40, "medium_aid_pct": 50, "small_aid_pct": 60, "min_capex_large_eur": 9300000, "min_capex_rd_bss_eur": 465000, "psi_years": 12, "notes": "Baltic maritime, offshore wind, and Scandinavian/Berlin nearshore logistics hub." }, { "nuts2": "PL61", "name": "Kujawsko-Pomorskie (Bydgoszcz / Toruń)", "large_aid_pct": 40, "medium_aid_pct": 50, "small_aid_pct": 60, "min_capex_large_eur": 7000000, "min_capex_rd_bss_eur": 350000, "psi_years": 12, "notes": "40% base aid; strong electromechanical, tooling, and NATO/defense services hub." }, { "nuts2": "PL71", "name": "Łódzkie (Łódź — Central Logistics Crossroads)", "large_aid_pct": 40, "medium_aid_pct": 50, "small_aid_pct": 60, "min_capex_large_eur": 9300000, "min_capex_rd_bss_eur": 465000, "psi_years": 12, "notes": "A1/A2 highway intersection + Just Transition subregions up to 50%." }, { "nuts2": "PL22", "name": "Śląskie (Katowice / Gliwice — Upper Silesia)", "large_aid_pct": 30, "medium_aid_pct": 40, "small_aid_pct": 50, "min_capex_large_eur": 11600000, "min_capex_rd_bss_eur": 580000, "psi_years": 12, "notes": "30% base + +10% Just Transition Fund bonus (up to 40% large / 60% small in mining transition subregions)." }, { "nuts2": "PL63", "name": "Pomorskie (Gdańsk / Gdynia / Tricity)", "large_aid_pct": 30, "medium_aid_pct": 40, "small_aid_pct": 50, "min_capex_large_eur": 14000000, "min_capex_rd_bss_eur": 700000, "psi_years": 12, "notes": "Deepwater container port (Baltic Hub) + semiconductor and maritime engineering talent." }, { "nuts2": "PL41", "name": "Wielkopolskie (Poznań)", "large_aid_pct": 25, "medium_aid_pct": 35, "small_aid_pct": 45, "min_capex_large_eur": 18600000, "min_capex_rd_bss_eur": 930000, "psi_years": 10, "notes": "25% base ceiling (+10% in Konin Just Transition subregion); premier Western Poland automotive & e-commerce hub." }, { "nuts2": "PL51", "name": "Dolnośląskie (Wrocław / Wałbrzych SEZ)", "large_aid_pct": 25, "medium_aid_pct": 35, "small_aid_pct": 45, "min_capex_large_eur": 18600000, "min_capex_rd_bss_eur": 930000, "psi_years": 10, "notes": "25% in Wrocław metro (up to 35% in Wałbrzych Just Transition subregion); EV battery & high-tech manufacturing center." }, { "nuts2": "PL92", "name": "Mazowieckie Regionalne (Radom / Płock / Siedlce)", "large_aid_pct": 40, "medium_aid_pct": 50, "small_aid_pct": 60, "min_capex_large_eur": 7000000, "min_capex_rd_bss_eur": 350000, "psi_years": 12, "notes": "35%–50% outside the Warsaw capital ring; ideal for heavy logistics serving central Poland." }, { "nuts2": "PL91", "name": "Warszawski Stołeczny (Warsaw Metro)", "large_aid_pct": 15, "medium_aid_pct": 25, "small_aid_pct": 35, "min_capex_large_eur": 23200000, "min_capex_rd_bss_eur": 1160000, "psi_years": 10, "notes": "0% in core Warsaw city; 15%–25% in outer western/eastern Warsaw metropolitan municipalities." } ] }, { "country_code": "RO", "country_name": "Romania", "slug": "romania", "agency_name": "InvestRomania (Romanian Agency for Investments and Foreign Trade — ARICE) & Ministry of Finance", "agency_url": "https://investromania.gov.ro/", "scheme_name": "GD 807/2014 (Strategic Job Creation & CAPEX Grants) & GD 300/2024 (Regional Manufacturing Cash Grants)", "relief_duration_years": "Up to 5–10 years project monitoring; direct non-reimbursable cash grants paid as CAPEX / wage milestones are invoiced", "aid_instruments": [ "Direct Cash Grant on Tangible/Intangible CAPEX", "2-Year Gross Wage Cost Cash Grant", "10-Year CIT Exemption for Dedicated R&D Centers", "Industrial Park Local Property & Land Tax Exemption" ], "rd_and_bss_capex_reduction_pct": 80, "sme_capex_reduction_pct": { "micro": 80, "small": 80, "medium": 50 }, "special_rules_summary": "Romania offers the highest direct cash grant ceilings in the European Union (up to 60% for large enterprises and 80% for small enterprises in Nord-Est, Sud-Muntenia, and Sud-Vest Oltenia, plus +10% Just Transition bonus in 6 coal/industrial counties). Combined with a 2.25% employer social contribution (CAM), Romania delivers the lowest total employer payroll tax burden in CEE for engineering and manufacturing teams.", "regions": [ { "nuts2": "RO21", "name": "Nord-Est (Iași / Bacău / Suceava)", "large_aid_pct": 60, "medium_aid_pct": 70, "small_aid_pct": 80, "min_capex_large_eur": 3000000, "min_capex_rd_bss_eur": 1000000, "psi_years": 10, "notes": "60% large / 80% small cash grant ceiling; Iași is Romania's #2 technical university & embedded software hub." }, { "nuts2": "RO31", "name": "Sud-Muntenia (Pitești / Ploiești — Bucharest Outer Ring)", "large_aid_pct": 60, "medium_aid_pct": 70, "small_aid_pct": 80, "min_capex_large_eur": 3000000, "min_capex_rd_bss_eur": 1000000, "psi_years": 10, "notes": "60% large enterprise cash grant just 45–60 minutes outside Bucharest; Renault/Dacia automotive supplier belt." }, { "nuts2": "RO41", "name": "Sud-Vest Oltenia (Craiova / Gorj / Dolj)", "large_aid_pct": 60, "medium_aid_pct": 70, "small_aid_pct": 80, "min_capex_large_eur": 3000000, "min_capex_rd_bss_eur": 1000000, "psi_years": 10, "notes": "60% base + up to 70% large / 90% SME under Just Transition in Dolj & Gorj; Ford Otosan automotive & rail engineering hub." }, { "nuts2": "RO22", "name": "Sud-Est (Constanța Black Sea Port / Galați)", "large_aid_pct": 50, "medium_aid_pct": 60, "small_aid_pct": 70, "min_capex_large_eur": 3000000, "min_capex_rd_bss_eur": 1000000, "psi_years": 10, "notes": "50% base (+10% Just Transition in Galați); largest deepwater Black Sea container & energy port." }, { "nuts2": "RO11", "name": "Nord-Vest (Cluj-Napoca / Oradea)", "large_aid_pct": 50, "medium_aid_pct": 60, "small_aid_pct": 70, "min_capex_large_eur": 3000000, "min_capex_rd_bss_eur": 1000000, "psi_years": 10, "notes": "50% large / 70% small ceiling; Cluj-Napoca is a premier R&D hub and Oradea offers plug-and-play Eurobusiness industrial parks on the Hungarian border." }, { "nuts2": "RO12", "name": "Centru (Brașov / Sibiu / Târgu Mureș)", "large_aid_pct": 50, "medium_aid_pct": 60, "small_aid_pct": 70, "min_capex_large_eur": 3000000, "min_capex_rd_bss_eur": 1000000, "psi_years": 10, "notes": "German-speaking Transylvanian industrial triangle (Continental, Schaeffler, Bosch, Draexlmaier) with 50% base aid." }, { "nuts2": "RO42", "name": "Vest (Timișoara / Arad / Hunedoara)", "large_aid_pct": 40, "medium_aid_pct": 50, "small_aid_pct": 60, "min_capex_large_eur": 3000000, "min_capex_rd_bss_eur": 1000000, "psi_years": 10, "notes": "Direct Schengen highway connectivity to Budapest & Vienna; 40% in Timiș/Arad and 50%+ in Hunedoara Just Transition." }, { "nuts2": "RO32", "name": "București-Ilfov (Bucharest Metro & Ilfov Perimeter)", "large_aid_pct": 20, "medium_aid_pct": 30, "small_aid_pct": 40, "min_capex_large_eur": 5000000, "min_capex_rd_bss_eur": 1500000, "psi_years": 10, "notes": "0% in core Bucharest; 15%–25% in designated Ilfov peripheral logistics & high-tech municipalities; eligible for national R&D tax incentives." } ] }, { "country_code": "CZ", "country_name": "Czechia", "slug": "czechia", "agency_name": "CzechInvest (Business and Investment Development Agency)", "agency_url": "https://czechinvest.gov.cz/en", "scheme_name": "Act No. 72/2000 Coll. on Investment Incentives (as amended for High Value-Added, Technology Centers & Strategic Manufacturing)", "relief_duration_years": "Up to 10 years Corporate Income Tax (CIT) relief + upfront cash grants for strategic/R&D investments", "aid_instruments": [ "10-Year CIT Tax Relief", "Cash Grant up to 20% for Strategic Manufacturing / Technology Centers", "Job Creation Cash Grant (Structurally Affected Regions)", "100%–110% R&D Tax Super-Deduction" ], "rd_and_bss_capex_reduction_pct": 85, "sme_capex_reduction_pct": { "micro": 75, "small": 75, "medium": 50 }, "special_rules_summary": "Czechia provides 10-year CIT relief and strategic cash grants. In structurally affected regions (Ústí, Karlovy Vary, Moravia-Silesia) and regions with ≥7.5% unemployment, the standard CZK 80M–200M minimum CAPEX is halved or waived when high value-added / R&D conditions are met. Technology Centers and Business Support Services qualify with as little as CZK 10M (~€400k) CAPEX and 20 new R&D/IT jobs.", "regions": [ { "nuts2": "CZ04", "name": "Severozápad (Ústí nad Labem / Karlovy Vary)", "large_aid_pct": 40, "medium_aid_pct": 50, "small_aid_pct": 60, "min_capex_large_eur": 1600000, "min_capex_rd_bss_eur": 400000, "psi_years": 10, "notes": "40% base + 10% Just Transition bonus (up to 50% large / 70% small); direct D8 autobahn to Dresden (45 mins)." }, { "nuts2": "CZ08", "name": "Moravskoslezsko (Ostrava)", "large_aid_pct": 30, "medium_aid_pct": 40, "small_aid_pct": 50, "min_capex_large_eur": 1600000, "min_capex_rd_bss_eur": 400000, "psi_years": 10, "notes": "30% base + 10% Just Transition bonus (40% effective large ceiling); VŠB-TUO supercomputing & automotive cluster." }, { "nuts2": "CZ05", "name": "Severovýchod (Liberec / Hradec Králové / Pardubice)", "large_aid_pct": 25, "medium_aid_pct": 35, "small_aid_pct": 45, "min_capex_large_eur": 3200000, "min_capex_rd_bss_eur": 400000, "psi_years": 10, "notes": "Precision optics, electronics, and automotive engineering corridor." }, { "nuts2": "CZ07", "name": "Střední Morava (Olomouc / Zlín)", "large_aid_pct": 25, "medium_aid_pct": 35, "small_aid_pct": 45, "min_capex_large_eur": 3200000, "min_capex_rd_bss_eur": 400000, "psi_years": 10, "notes": "25%–30% large enterprise ceiling; strong plastics, tooling, and medtech manufacturing ecosystem." }, { "nuts2": "CZ06", "name": "Jihovýchod (Brno / Jihlava)", "large_aid_pct": 20, "medium_aid_pct": 30, "small_aid_pct": 40, "min_capex_large_eur": 3200000, "min_capex_rd_bss_eur": 400000, "psi_years": 10, "notes": "Brno is the 'Czech Silicon Valley' (electron microscopy, cybersecurity, semiconductor design) with 20% large / 40% small ceiling." }, { "nuts2": "CZ03", "name": "Jihozápad (Plzeň / České Budějovice — Bavarian Border)", "large_aid_pct": 20, "medium_aid_pct": 30, "small_aid_pct": 40, "min_capex_large_eur": 3200000, "min_capex_rd_bss_eur": 400000, "psi_years": 10, "notes": "Direct D5 motorway to Nuremberg & Munich; prime German Mittelstand nearshore production zone." }, { "nuts2": "CZ02", "name": "Střední Čechy (Central Bohemia — Prague Ring)", "large_aid_pct": 15, "medium_aid_pct": 25, "small_aid_pct": 35, "min_capex_large_eur": 6400000, "min_capex_rd_bss_eur": 800000, "psi_years": 10, "notes": "15%–25% regional aid around Mladá Boleslav / Kladno / Kolín automotive belt." }, { "nuts2": "CZ01", "name": "Praha (Prague Capital)", "large_aid_pct": 0, "medium_aid_pct": 0, "small_aid_pct": 0, "min_capex_large_eur": 0, "min_capex_rd_bss_eur": 0, "psi_years": 0, "notes": "0% regional state aid; fully eligible for 100%–110% R&D tax super-deduction and Horizon/STEP innovation grants." } ] }, { "country_code": "BG", "country_name": "Bulgaria", "slug": "bulgaria", "agency_name": "InvestBulgaria Agency (IBA — Ministry of Innovation and Growth)", "agency_url": "https://www.investbg.government.bg/en", "scheme_name": "Investment Promotion Act (Class A, Class B & Priority Investment Project Certificates)", "relief_duration_years": "Immediate cash grant reimbursement + up to 2 years employer social security reimbursement + 0% CIT in high-unemployment municipalities", "aid_instruments": [ "Priority Project Cash Grant (up to 50%–60% for Manufacturing / R&D)", "Public Infrastructure Construction Grant", "2-Year Employer Social Security & Health Reimbursement", "0% CIT in High-Unemployment Municipalities (Art. 189b CITA)" ], "rd_and_bss_capex_reduction_pct": 85, "sme_capex_reduction_pct": { "micro": 80, "small": 80, "medium": 60 }, "special_rules_summary": "Bulgaria combines a 10% flat Corporate Income Tax, an employer social security cap at BGN 4,130 (~€2,112–€2,300/month), and up to 50%–60% regional aid ceilings outside Sofia. Class A Certificate thresholds drop by up to 85% for high-tech R&D and IT/shared-services centers (down to ~€500k–€1M).", "regions": [ { "nuts2": "BG31", "name": "Severozapaden (Vratsa / Pleven / Vidin)", "large_aid_pct": 60, "medium_aid_pct": 70, "small_aid_pct": 80, "min_capex_large_eur": 1000000, "min_capex_rd_bss_eur": 250000, "psi_years": 10, "notes": "60% large / 80% small aid ceiling + 0% municipal CIT relief in high-unemployment municipalities." }, { "nuts2": "BG32", "name": "Severen Tsentralen (Ruse — Danube Bridge to Romania / Veliko Tarnovo)", "large_aid_pct": 50, "medium_aid_pct": 60, "small_aid_pct": 70, "min_capex_large_eur": 2000000, "min_capex_rd_bss_eur": 500000, "psi_years": 10, "notes": "50% large ceiling on the Danube corridor with direct Schengen bridge access to Bucharest." }, { "nuts2": "BG33", "name": "Severoiztochen (Varna Black Sea Port / Shumen)", "large_aid_pct": 50, "medium_aid_pct": 60, "small_aid_pct": 70, "min_capex_large_eur": 2000000, "min_capex_rd_bss_eur": 500000, "psi_years": 10, "notes": "50% large / 70% small ceiling; maritime logistics, Industrial Park Shumen, and Varna IT talent." }, { "nuts2": "BG34", "name": "Yugoiztochen (Burgas Port / Stara Zagora)", "large_aid_pct": 50, "medium_aid_pct": 60, "small_aid_pct": 70, "min_capex_large_eur": 2000000, "min_capex_rd_bss_eur": 500000, "psi_years": 10, "notes": "50% base + +10% Just Transition Fund bonus in Stara Zagora energy/industrial basin." }, { "nuts2": "BG42", "name": "Yuzhen Tsentralen (Plovdiv — Trakia Economic Zone)", "large_aid_pct": 50, "medium_aid_pct": 60, "small_aid_pct": 70, "min_capex_large_eur": 2000000, "min_capex_rd_bss_eur": 500000, "psi_years": 10, "notes": "Trakia Economic Zone (Plovdiv) is Southeast Europe's largest industrial park cluster with 50% large / 70% small state aid." }, { "nuts2": "BG41", "name": "Yugozapaden (Sofia Metro & Pernik / Blagoevgrad)", "large_aid_pct": 25, "medium_aid_pct": 35, "small_aid_pct": 45, "min_capex_large_eur": 3500000, "min_capex_rd_bss_eur": 750000, "psi_years": 10, "notes": "15%–20% in Sofia city, up to 35%–50% in surrounding Pernik (Just Transition) and Blagoevgrad industrial zones." } ] }, { "country_code": "HU", "country_name": "Hungary", "slug": "hungary", "agency_name": "Hungarian Investment Promotion Agency (HIPA)", "agency_url": "https://hipa.hu/", "scheme_name": "VIP Cash Subsidy (EKD Individual Government Decision) & Development Tax Allowance (Fejlesztési adókedvezmény)", "relief_duration_years": "Direct EKD Cash Grant during construction + up to 13 years of 80% Corporate Income Tax relief (reducing 9% CIT to 1.8% effective)", "aid_instruments": [ "HIPA VIP Cash Grant (EKD — Non-Reimbursable Cash)", "Development Tax Allowance (80% CIT relief for 13 years)", "R&D VIP Cash Grant (for ≥10–25 R&D staff & €1M–€3M budget)", "200% R&D Tax Super-Deduction & 50% SZOCHO Credit" ], "rd_and_bss_capex_reduction_pct": 80, "sme_capex_reduction_pct": { "micro": 80, "small": 75, "medium": 60 }, "special_rules_summary": "Hungary pairs the EU's lowest flat Corporate Income Tax (9%) with aggressive HIPA VIP Cash Subsidies (EKD) negotiated on an individual basis for manufacturing, EV/battery, medtech, and R&D centers. Even in Budapest (where regional CAPEX aid is 0%), HIPA offers dedicated R&D VIP Cash Grants of up to 25%–50% under GBER Art. 25.", "regions": [ { "nuts2": "HU31", "name": "Észak-Magyarország (Miskolc / Eger)", "large_aid_pct": 50, "medium_aid_pct": 60, "small_aid_pct": 70, "min_capex_large_eur": 3000000, "min_capex_rd_bss_eur": 1000000, "psi_years": 13, "notes": "50% base (+10% Just Transition in Borsod-Abaúj-Zemplén & Heves); strong Bosch & Japanese industrial supplier presence." }, { "nuts2": "HU32", "name": "Észak-Alföld (Debrecen / Nyíregyháza)", "large_aid_pct": 50, "medium_aid_pct": 60, "small_aid_pct": 70, "min_capex_large_eur": 3000000, "min_capex_rd_bss_eur": 1000000, "psi_years": 13, "notes": "Debrecen is Europe's fastest-growing EV & battery megahub (BMW, CATL, Eve Power) with 50% large / 70% small ceiling." }, { "nuts2": "HU33", "name": "Dél-Alföld (Szeged / Kecskemét)", "large_aid_pct": 50, "medium_aid_pct": 60, "small_aid_pct": 70, "min_capex_large_eur": 3000000, "min_capex_rd_bss_eur": 1000000, "psi_years": 13, "notes": "50% large ceiling; home to Mercedes-Benz (Kecskemét), BYD (Szeged), and ELI-ALPS laser research center." }, { "nuts2": "HU23", "name": "Dél-Dunántúl (Pécs / Kaposvár)", "large_aid_pct": 50, "medium_aid_pct": 60, "small_aid_pct": 70, "min_capex_large_eur": 3000000, "min_capex_rd_bss_eur": 1000000, "psi_years": 13, "notes": "50% large + Baranya Just Transition bonus; strong university & medtech talent in Pécs." }, { "nuts2": "HU21", "name": "Közép-Dunántúl (Székesfehérvár / Tatabánya / Veszprém)", "large_aid_pct": 30, "medium_aid_pct": 40, "small_aid_pct": 50, "min_capex_large_eur": 5000000, "min_capex_rd_bss_eur": 1000000, "psi_years": 13, "notes": "30% large ceiling along the M1 Vienna-Budapest highway corridor." }, { "nuts2": "HU22", "name": "Nyugat-Dunántúl (Győr / Szombathely — Austrian Border)", "large_aid_pct": 30, "medium_aid_pct": 40, "small_aid_pct": 50, "min_capex_large_eur": 10000000, "min_capex_rd_bss_eur": 1000000, "psi_years": 13, "notes": "Audi Hungaria powertrain & R&D hub directly on the Austrian border (60 mins to Vienna)." }, { "nuts2": "HU12", "name": "Pest (Budapest Outer Logistics & Industrial Ring)", "large_aid_pct": 30, "medium_aid_pct": 40, "small_aid_pct": 50, "min_capex_large_eur": 10000000, "min_capex_rd_bss_eur": 1000000, "psi_years": 13, "notes": "30%–50% regional aid in Pest County municipalities surrounding the M0 Budapest ring road." }, { "nuts2": "HU11", "name": "Budapest (Capital City — R&D VIP Grant Eligible)", "large_aid_pct": 0, "medium_aid_pct": 0, "small_aid_pct": 0, "min_capex_large_eur": 0, "min_capex_rd_bss_eur": 1000000, "psi_years": 0, "notes": "0% regional CAPEX aid, but eligible for HIPA VIP R&D Cash Grants (up to 25%–50% of 2-year R&D engineering payroll)." } ] }, { "country_code": "SK", "country_name": "Slovakia", "slug": "slovakia", "agency_name": "SARIO (Slovak Investment and Trade Development Agency)", "agency_url": "https://www.sario.sk/en", "scheme_name": "Regional Investment Aid Act No. 57/2018 Coll. (Industrial Production, Technology Centers & Shared Services)", "relief_duration_years": "Up to 10 tax periods for CIT relief + direct CAPEX and new-job cash grants", "aid_instruments": [ "Direct Cash Grant for Tangible/Intangible Assets", "Corporate Income Tax Relief (up to 10 years)", "Contribution for Newly Created Jobs", "Discounted Public Real Estate Transfer + 100% R&D Super-Deduction" ], "rd_and_bss_capex_reduction_pct": 90, "sme_capex_reduction_pct": { "micro": 50, "small": 50, "medium": 50 }, "special_rules_summary": "Eurozone member since 2009 (zero FX risk). Under Act No. 57/2018 Coll., Slovakia offers up to 50% large / 70% small regional aid in Eastern Slovakia (Košice/Prešov) and 40% in Central Slovakia. For Technology Centers (R&D/engineering), minimum CAPEX drops to €200k (or €100k for SMEs) and for Shared Services Centers to €0 CAPEX when job creation targets are met.", "regions": [ { "nuts2": "SK04", "name": "Východné Slovensko (Košice / Prešov)", "large_aid_pct": 50, "medium_aid_pct": 60, "small_aid_pct": 70, "min_capex_large_eur": 1500000, "min_capex_rd_bss_eur": 200000, "psi_years": 10, "notes": "50% large / 70% small ceiling (+10% Just Transition in Košice); home to Volvo Cars' new EV gigafactory & TUKE technical university." }, { "nuts2": "SK03", "name": "Stredné Slovensko (Žilina / Banská Bystrica)", "large_aid_pct": 40, "medium_aid_pct": 50, "small_aid_pct": 60, "min_capex_large_eur": 3000000, "min_capex_rd_bss_eur": 200000, "psi_years": 10, "notes": "40% base (+10% Just Transition in Upper Nitra / Banská Bystrica); Kia Motors & automotive mechatronics hub." }, { "nuts2": "SK02", "name": "Západné Slovensko (Trnava / Nitra / Trenčín)", "large_aid_pct": 30, "medium_aid_pct": 40, "small_aid_pct": 50, "min_capex_large_eur": 6000000, "min_capex_rd_bss_eur": 400000, "psi_years": 10, "notes": "30% base ceiling within 45–60 mins of Bratislava & Vienna (Jaguar Land Rover Nitra, Stellantis Trnava)." }, { "nuts2": "SK01", "name": "Bratislavský kraj (Bratislava Capital Region)", "large_aid_pct": 0, "medium_aid_pct": 0, "small_aid_pct": 0, "min_capex_large_eur": 0, "min_capex_rd_bss_eur": 0, "psi_years": 0, "notes": "0% regional state aid; eligible for 100% statutory R&D tax super-deduction." } ] }, { "country_code": "EE", "country_name": "Estonia", "slug": "estonia", "agency_name": "Invest in Estonia (Enterprise Estonia — EIS)", "agency_url": "https://investinestonia.com/", "scheme_name": "0% Retained Profit Corporate Tax Model + EIS Large-Scale Investment Grant & Ida-Virumaa Just Transition Fund", "relief_duration_years": "Indefinite 0% CIT on all retained & reinvested profits + upfront cash grants", "aid_instruments": [ "0% Corporate Income Tax on Retained & Reinvested Profits", "Ida-Virumaa Just Transition Fund Cash Grant (up to 45%–65%)", "EIS Large Investor Cash Grant (10%–15% up to €10M–€20M)", "Applied Research Programme (RUP) R&D Grants (up to 70%)" ], "rd_and_bss_capex_reduction_pct": 85, "sme_capex_reduction_pct": { "micro": 80, "small": 80, "medium": 60 }, "special_rules_summary": "Estonia operates the world's #1 ranked OECD tax competitiveness system: 0% Corporate Income Tax on all retained and reinvested earnings indefinitely. For capital-intensive green, magnet/rare-earth, defense, and R&D projects, the Ida-Virumaa Just Transition Fund offers direct cash grants up to 45% (large), 55% (medium), and 65% (small).", "regions": [ { "nuts2": "EE00-IV", "name": "Ida-Virumaa (Narva / Sillamäe Port — Just Transition Zone)", "large_aid_pct": 25, "medium_aid_pct": 35, "small_aid_pct": 45, "min_capex_large_eur": 500000, "min_capex_rd_bss_eur": 100000, "psi_years": 99, "notes": "25% regional base + Just Transition Fund bonus allowing up to 45% large / 65% small cash grants for industrial & R&D investments." }, { "nuts2": "EE00-S", "name": "Tartu & Southern Estonia (University & Deep-Tech Hub)", "large_aid_pct": 20, "medium_aid_pct": 30, "small_aid_pct": 40, "min_capex_large_eur": 1000000, "min_capex_rd_bss_eur": 200000, "psi_years": 99, "notes": "20% large / 40% small regional aid + 0% retained CIT; University of Tartu biotech, AI, and autonomous systems ecosystem." }, { "nuts2": "EE00-N", "name": "Harjumaa (Tallinn Metro & Muuga Deepwater Port)", "large_aid_pct": 15, "medium_aid_pct": 25, "small_aid_pct": 35, "min_capex_large_eur": 2000000, "min_capex_rd_bss_eur": 300000, "psi_years": 99, "notes": "15% large / 35% small regional aid in outer Harjumaa + 0% CIT on retained profits." } ] }, { "country_code": "LT", "country_name": "Lithuania", "slug": "lithuania", "agency_name": "Invest Lithuania", "agency_url": "https://investlithuania.com/", "scheme_name": "7 Free Economic Zones (FEZ — 10-Yr 0% CIT + 6-Yr 50% CIT) & Green Corridor Large Investment Project Tax Relief (up to 20-Yr 0% CIT)", "relief_duration_years": "10 years 0% CIT + 6 years 50% CIT reduction in FEZs (or up to 20 years 0% CIT under the Green Corridor for ≥€20M/€30M projects)", "aid_instruments": [ "10-Year 0% CIT + 6-Year 50% CIT in 7 Free Economic Zones", "Green Corridor 20-Year 0% CIT Relief", "300% R&D Tax Super-Deduction (Triple Deduction) + 5% IP Box", "1.77% Employer Social Security Rate (Lowest Nominal in EU)" ], "rd_and_bss_capex_reduction_pct": 90, "sme_capex_reduction_pct": { "micro": 85, "small": 85, "medium": 70 }, "special_rules_summary": "Lithuania combines Eurozone membership, a 1.77% nominal employer social security rate (after the 2019 employee-side wage consolidation), a 300% R&D tax super-deduction, and 7 plug-and-play Free Economic Zones (Kaunas, Klaipėda, Panevėžys, Šiauliai, Kėdainiai, Akmenė, Marijampolė) where a €1M CAPEX investment (or €100k + 20 staff for service/R&D centers) unlocks 10 years of 0% CIT followed by 6 years at 50% CIT.", "regions": [ { "nuts2": "LT02", "name": "Vidurio ir vakarų Lietuvos regionas (Kaunas FEZ / Klaipėda FEZ / Panevėžys)", "large_aid_pct": 40, "medium_aid_pct": 50, "small_aid_pct": 60, "min_capex_large_eur": 1000000, "min_capex_rd_bss_eur": 100000, "psi_years": 16, "notes": "40% large / 60% small ceiling (+10% Just Transition in Kaunas/Šiauliai/Telšiai); €1M FEZ threshold for manufacturing, €100k for R&D/SSC." }, { "nuts2": "LT01", "name": "Sostinės regionas (Vilnius Capital Region)", "large_aid_pct": 25, "medium_aid_pct": 35, "small_aid_pct": 45, "min_capex_large_eur": 1000000, "min_capex_rd_bss_eur": 100000, "psi_years": 16, "notes": "25% large / 45% small regional aid ceiling; leading European fintech, lasers, and biotech R&D center with 300% R&D deduction." } ] }, { "country_code": "LV", "country_name": "Latvia", "slug": "latvia", "agency_name": "Investment and Development Agency of Latvia (LIAA)", "agency_url": "https://investinlatvia.org/", "scheme_name": "0% Retained Profit CIT Model + 5 Special Economic Zones / Freeports (80% Dividend CIT & Real Estate Tax Rebate) + Green Corridor", "relief_duration_years": "Indefinite 0% CIT on retained profits + SEZ tax rebates up to 2035", "aid_instruments": [ "0% CIT on Retained & Reinvested Profits", "80% Rebate on Distributed Dividend CIT & Real Estate Tax in 5 SEZs (4% effective dividend tax)", "LIAA Large Investment Cash Grant (up to 30%)", "Just Transition Fund Grants in Latgale & Vidzeme" ], "rd_and_bss_capex_reduction_pct": 85, "sme_capex_reduction_pct": { "micro": 80, "small": 80, "medium": 65 }, "special_rules_summary": "Like Estonia, Latvia charges 0% CIT on retained and reinvested profits. Furthermore, inside Latvia's 5 Special Economic Zones (Liepāja SEZ, Rēzekne SEZ, Latgale SEZ, Freeport of Riga, Freeport of Ventspils), investors receive an 80% rebate on distributed dividend CIT (cutting the 20% distribution tax to just 4% effective!) and an 80%–100% real estate tax rebate up to the regional aid ceiling of 35%–50% (large) and 55%–70% (small).", "regions": [ { "nuts2": "LV00-REG", "name": "Kurzeme / Latgale / Vidzeme / Zemgale (Liepāja SEZ, Ventspils & Latgale SEZ)", "large_aid_pct": 50, "medium_aid_pct": 60, "small_aid_pct": 70, "min_capex_large_eur": 500000, "min_capex_rd_bss_eur": 100000, "psi_years": 99, "notes": "50% large / 70% small ceiling outside Riga; 80% dividend CIT rebate inside Liepāja, Ventspils, Rēzekne & Latgale SEZs." }, { "nuts2": "LV00-RIGA", "name": "Riga & Pierīga (Freeport of Riga & Capital Metro)", "large_aid_pct": 30, "medium_aid_pct": 40, "small_aid_pct": 50, "min_capex_large_eur": 1000000, "min_capex_rd_bss_eur": 200000, "psi_years": 99, "notes": "30% large / 50% small ceiling in Riga & Pierīga + 0% CIT on all retained profits." } ] } ] }