# CEENearshore (https://ceenearshore.pages.dev)
> Pan-CEE Industrial & R&D State Aid (2022–2027 EU NUTS-2 Ceilings), 5-Year Factory TCO & SME Engineering Tax/Payroll Calculator.

## Key Capabilities & Datasets
- **9 CEE Jurisdictions Covered**: Poland (PL), Romania (RO), Czechia (CZ), Bulgaria (BG), Hungary (HU), Slovakia (SK), Estonia (EE), Lithuania (LT), Latvia (LV), benchmarked against Germany (DE), France (FR), and the United Kingdom (UK).
- **EU 2022–2027 Regional State Aid Ceilings**: Up to 60% Large / 70% Medium / 80% Small enterprise cash grants & CIT exemptions across 58 NUTS-2 regions and Special Economic Zones, including 80%–95% minimum-CAPEX reductions for R&D and modern business service centers.
- **Statutory Employer Social Security Caps & Low-Tax Regimes**:
  - Lithuania: 1.77% nominal employer social security + 300% R&D super-deduction + 5% IP Box + 10-year 0% CIT in 7 Free Economic Zones.
  - Romania: 2.25% employer CAM social contribution + up to 60% Large / 80% Small direct cash grants.
  - Bulgaria: 10% flat CIT + employer social security (~18.92%) strictly capped at BGN 4,130 (~€2,300/month).
  - Estonia & Latvia: 0% CIT on 100% of retained and reinvested corporate profits (plus 80% dividend tax rebate = 4% effective inside Latvia's 5 SEZs).
  - Hungary: 9% flat CIT (lowest in EU) + 0% dividend WHT worldwide + HIPA VIP cash subsidies.
  - Poland: 10–15 year PSI CIT exemption + 200% R&D super-deduction + 5% IP Box + 9% Small CIT + ZUS cap at 30x monthly wage (~€60,500/yr).

## Machine-Readable Open Data Endpoints
- https://ceenearshore.pages.dev/data/regions_state_aid.json
- https://ceenearshore.pages.dev/data/tax_and_payroll.json
- https://ceenearshore.pages.dev/data/benchmarks_hubs.json
- https://ceenearshore.pages.dev/data/advisors_directory.json