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, (the regions with higher unemployment). Second goal is to attract the investments with the high added-value to Slovakia.


The connection with a certain region is one of the fundamental characteristics of the incentives. The conditions that need to be met in order to be eligible for incentives are the same for Slovak and foreign investors.

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

  • industrial production
  • technology centres
  • combined projects of industrial production and technology centres
  • business service centres

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 cash grant (a subsidy for the acquisition of  the long term tangible and intangible assets)
  • an income tax relief
  • a contribution for newly created jobs
  • transfer or rent of real estate at a price lower than a general asset value

The investment aid (in the terms of Slovak republic) is regulated by the Act 57/2018 on Regional Investment Aid, which is fully harmonized with the EU legislation.