Investment Incentives

Investment incentives (or state aid) are one of the tools which are
used to motivate investors to place their projects also in the less developed regions, i.e. the regions with higher unemployment, lower infrastructure quality, etc.


The connection with a certain region is one of the fundamental characteristics of the incentives and their provision shall serve to support not only foreign, but also Slovak investments.

Four categories of projects that can be supported by the investment incentives:

  • industrial production
  • technological centres
  • shared service centres
  • tourism

Each category has specifically defined conditions which shall be met in order to apply for the investment incentives.

The incentives are provided in the form of:

  • a subsidy for the acquisition of material assets and immaterial assets,
  • an income tax relief,
  • a contribution for created new jobs,
  • transfer of immovable property or exchange of immovable property
    at a price lower than a general asset value

The provision of the state aid is governed in particular by law of the European Union which forms the basic legal framework also for the Slovak authorities.