State Aid

Financial support of R&D project

1) Investment aid
Regional investment aid can be provided pursuant to Act No. 561/2007 Coll. on Investment Aid and amendments to certain acts if an investor meets the conditions set out for this aid stipulated for the setting up of a new technology centre or the expansion of an existing one.

2) Incentives for research and development
Conditions for granting and using the incentives are stipulated in Act No. 185/2009 on Research and Development Incentives and on amendment of the ACT No. 595/2003 Coll. on income tax as amended posterior. Under this Act, the following areas of research and development are supported by:

Types of incentives

Subsidy from state budget funds to:
a) support basic research, applied research and experimental development 
b) develop studies of project feasibility,
c) ensure the protection of industrial property or
d) temporary assignment of highly qualified staff of research and development

Income tax relief – is granted for a proportional part of the tax base, the amount of tax relief is limited by the absolute amount of aid recognized for the given type. The grantor is relevant tax office.

More information: http://stimuly.vedatechnika.sk/ , www.minedu.sk

Other possibilities for the co-financing of R&D projects:

 

 

EU Structural funds: Slovak Innovation and Energy Agency

www.siea.gov.sk

Agency of the Ministry of Education of the Slovak Republic for the Structural Funds of EU

www.asfeu.sk

National grants – Slovak Research and Development Agency

www.apvv.sk

The seventh general programme for research, technical development and demonstration activities (7thFP)

http://cordis.europa.eu/fp7/

Central Europe

www.central2013.eu

South-East Europe

www.southeast-europe.net

Interreg IVC - Innovation & enviroment regions of Europe sharing solutions

www.interreg4c.eu

Interact

www.interact-eu.net

Basic information about investment aid and incentives for research and development

Act No. 185/2009 on Research and Development Incentives and on amendment of the Act No. 595/2003 Coll. on income tax as amended posterior

Act No. 561/2007 Coll. on Investment Aid and amendments to certain acts