Croatia investment incentives calculator 2026: corporate income tax savings and aid for new jobs

Legislation and data checked on 29 October 2026.

The investment incentives calculator on this page shows what the incentives under the Croatian Investment Promotion Act (Zakon o poticanju ulaganja) are worth for your investment. Corporate income tax on profit from the investment activity is reduced by 50% for an investment of EUR 150,000 with 5 new jobs, by 75% from EUR 1,000,000 with 10 jobs and by 100% above EUR 3,000,000 with 15 jobs, for up to ten years. Micro enterprises can obtain 50% for up to five years from EUR 50,000 and 3 jobs. For each new job, a grant of up to 10% of two-year wage costs is available, at most EUR 5,000, or up to 20% and at most EUR 10,000 in counties with unemployment of 5% to 10%. All aid together is capped at 35% to 75% of eligible costs, depending on the region and the size of the company.

The Act applies to companies and sole traders registered in Croatia that pay corporate income tax, so a foreign investor normally invests through a Croatian company, such as a subsidiary. The conditions, the application procedure and the list of excluded activities are explained in our guide Tax incentives for investment in Croatia 2026. This article deals with the figures, that is, how the Act and the Regulation translate into amounts for a specific investment. Alongside the calculator we explain the formulas and show aid by county based on Croatian Bureau of Statistics data published on 28 October 2026.

In brief

• The tax saving equals profit from the investment activity multiplied by the corporate income tax rate (10% or 18%) and the reduction (50%, 75% or 100%).
• With an 18% rate, tax on that profit falls to 9%, 4.5% or 0%, and with a 10% rate to 5%, 2.5% or 0%.
• Aid per job reaches its maximum at a gross monthly salary of EUR 1,788.27, because the two-year wage cost including the contribution is then EUR 50,000.
• For employees outside the specified groups of registered unemployed people, 80% of the amount is granted, i.e. at most EUR 4,000 per job with unemployment up to 5% and EUR 8,000 with unemployment of 5% to 10%.
• In September 2026 five counties had unemployment above 5%, namely Virovitica-Podravina, Osijek-Baranja, Brod-Posavina, Vukovar-Srijem and Sisak-Moslavina. None was above 10%.
• The ceiling for all aid is calculated in present value, so with high profits the incentive may end before the ten years expire.

Investment incentives calculator

Enter the details of the company, the investment, the profit and the new employees. The result updates immediately, and nothing you enter is sent anywhere. The calculation covers the tax incentive (Articles 12, 13 and 20), aid for new jobs with increases (Articles 14, 16 and 18), training (Article 15), research and innovation equipment (Article 16) and capital costs (Article 17).

The result is an indicative estimate under the legislation as at 29 October 2026. Beneficiary status and the aid amount are decided by the Ministry of Economy on the basis of the application and the business plan.

How the corporate income tax saving is calculated

The tax incentive under the Investment Promotion Act lowers the corporate income tax rate for the activity covered by the investment (Articles 12, 13 and 20). The annual saving is therefore the product of three numbers, namely profit from the investment activity, the corporate income tax rate and the reduction. The rate is 10% where revenue in the tax period is up to EUR 1,000,000 and 18% where it is higher (Article 28(1) of the Corporate Income Tax Act).

Band	Minimum investment	New jobs	Reduction and duration	Rate instead of 10%	Rate instead of 18%	Saving per EUR 100,000 of profit at 18%
Micro enterprises (Article 12)	EUR 50,000	at least 3	50%, up to 5 years	5%	9%	EUR 9,000
Software development centres (Article 13(1))	EUR 50,000 to 1,000,000	at least 10	50%, up to 10 years	5%	9%	EUR 9,000
General band (Article 13(1))	EUR 150,000 to 1,000,000	at least 5	50%, up to 10 years	5%	9%	EUR 9,000
Article 13(2)	EUR 1,000,000 to 3,000,000	at least 10	75%, up to 10 years	2.5%	4.5%	EUR 13,500
Article 13(3)	more than EUR 3,000,000	at least 15	100%, up to 10 years	0%	0%	EUR 18,000
Production modernisation (Article 20)	EUR 500,000, with bands at 500,000, 1,000,000 and above 3,000,000	not required, headcount must not fall	50%, 75% or 100%, up to 10 years	5%, 2.5% or 0%	9%, 4.5% or 0%	EUR 9,000, 13,500 or 18,000

Band thresholds

• The Act lists exactly EUR 1,000,000 in both bands, so with at least 10 jobs the investment qualifies for 75%. With 5 to 9 jobs it stays at 50%.
• For 100% the investment must exceed EUR 3,000,000. An investment of exactly EUR 3,000,000 stays in the 75% band.
• If the investment reaches a higher amount but the number of jobs does not, the number of jobs determines the band. For example, EUR 2,000,000 with 7 jobs gives 50%, and an investment above EUR 3,000,000 with 12 jobs gives 75%. The calculator then flags that the band should be confirmed with the Ministry of Economy.
• The band can change during implementation. Each year the company uses the reduction for which the required investment amount was reached in the previous year, and the jobs must be created within three years of the start of the investment (Article 7(4) of the Investment Promotion Regulation).
• A micro enterprise investing EUR 150,000 with 5 jobs meets the conditions of both bands, and Article 13 is more favourable because the reduction lasts ten years instead of five. The Act does not provide for adding up reductions from different bands.

Which profit counts

For projects starting on or after 1 January 2025, the reduction applies only to profit from the investment activity (Article 12(5), Article 13(8) and Article 20(14) of the Act). The Regulation sets out the calculation on form GI-3-ZPU-POPP (Article 7(7) and (10) of the Regulation). Passive income, i.e. income from capital, rent, interest and intellectual property, and the expenses of that activity are deducted from its revenue. Three rules directly change the amount.

• The share of the investment activity in total expenses may not be lower than its share in total revenue (Article 7(13) of the Regulation), so profit cannot be shifted into the activity with the incentive.
• If other activities make a loss, the incentive can be used only after that loss is covered from the profit of the investment activity (Article 7(14) of the Regulation).
• The incentive cannot exceed the tax liability shown in the corporate income tax return (Article 7(9) of the Regulation).

The five or ten-year period runs from the year the investment starts (Articles 12 and 13 of the Act). The incentive is used after the first year of the investment, provided that at least the minimum required amount was invested in that year (Article 7(3) of the Regulation). Years in which the investment activity has no profit do not extend the period, so you can enter a lower number of profitable years in the calculator.

How aid for new jobs is calculated

The aid is a percentage of the two-year wage cost of a new employee. The wage cost is the gross salary plus the contribution on salary (Article 7(7) of the Act), which is the 16.5% health insurance contribution. The percentage and the maximum depend on the registered unemployment rate in the county according to Croatian Bureau of Statistics data valid on the start date of the investment (Article 14 of the Act).

Unemployment rate in the county	Aid	Maximum per job	Maximum at the 80% share
up to 5%	up to 10% of two-year wage costs	EUR 5,000	EUR 4,000
5% to 10%	up to 20% of two-year wage costs	EUR 10,000	EUR 8,000
above 10%	up to 30% of two-year wage costs	EUR 15,000	EUR 12,000

The bands in the Act meet at 5%, because the first band applies up to 5% and the second from 5% to 10%. The calculator places a rate of exactly 5.0% in the lower band, and such a case should be checked with the Ministry.

All three maximum amounts are reached at the same wage cost, when the two-year cost is EUR 50,000. This corresponds to a monthly wage cost of EUR 2,083.33, i.e. a gross salary of EUR 1,788.27. Above that salary the aid no longer increases.

Interactive chart

Aid per new job by the employee’s gross salary (EUR)

Unemployment 5% to 10%, full amountUnemployment 5% to 10%, 80%Unemployment up to 5%, full amountUnemployment up to 5%, 80%

Show the data in a table

Gross salary (EUR)	Unemployment 5% to 10%, full amount	Unemployment 5% to 10%, 80%	Unemployment up to 5%, full amount	Unemployment up to 5%, 80%
1,000	5,592	4,474	2,796	2,237
1,200	6,710	5,368	3,355	2,684
1,400	7,829	6,263	3,914	3,132
1,600	8,947	7,158	4,474	3,579
1,800	10,000	8,000	5,000	4,000
2,000	10,000	8,000	5,000	4,000
2,200	10,000	8,000	5,000	4,000
2,400	10,000	8,000	5,000	4,000

The employee’s gross salary in euro is on the horizontal axis. Aid rises until the two-year wage cost including the 16.5% contribution reaches EUR 50,000, which is a gross salary of EUR 1,788.27. Amounts exclude the increases for the activity and the number of jobs.

Source: Investment Promotion Act, Article 7(7) and Article 14 (Official Gazette 136/24); Investment Promotion Regulation, Article 9 (148/25). Calculation by Omnia Solutions.

Full amount or 80%

The full amount is granted for hiring people registered as unemployed for at least six months, people over 50 on the unemployment register, people without work experience on the register of the Croatian Employment Service, and workers whose contract was terminated because bankruptcy proceedings were opened (Article 9(3) of the Regulation). For everyone else 80% is granted (Article 9(5) of the Regulation, in force since 6 December 2025). Until then the share was 40%.

Increases by activity and number of jobs

• Research, development and innovation activities and production for the transition to a climate-neutral economy (batteries, solar panels, wind turbines, heat pumps, electrolysers and equipment for carbon capture, storage and use) receive 50% more aid (Article 16(2)).
• Business support, including software development centres, as well as creative services and industrial engineering receive 25% more aid (Article 16(3)).
• Projects with 100, 300 or 500 new jobs receive 25%, 50% or 100% more aid (Article 18).
• Training of new employees can be supported at up to 50% of costs, 60% for medium-sized and 70% for small and micro enterprises, at most half of the aid for new jobs (Article 15 of the Act and Article 8(3) of the Regulation).

The calculator adds up the increases and applies the 80% share to the whole amount, which is the more cautious assumption. The Regulation expressly links the 80% share to the Article 14 amount, so the Ministry may calculate the increases on the full amount.

Aid per job in your county

The Croatian Bureau of Statistics published the third-quarter 2026 data on 28 October 2026. In September five counties had a registered unemployment rate above 5%, and none above 10%. The rate is seasonal, and in January 2026 twelve counties were above 5%, including all Dalmatian counties. The rate valid on the start date of the investment applies, so the timing of the start can change the aid amount. It is worth confirming with the Ministry which figure counts as valid on a given day before the first order.

Interactive chart

Registered unemployment rate by county, 2026

September 2026Highest from January to September

Up to 5% in September 2026Above 5% in September 20265% threshold

Virovitica-Podravina

7.9%

Osijek-Baranja

7.0%

Brod-Posavina

6.6%

Vukovar-Srijem

6.4%

Sisak-Moslavina

5.3%

Split-Dalmatia

4.5%

Šibenik-Knin

4.5%

Požega-Slavonia

4.4%

Bjelovar-Bilogora

3.6%

Lika-Senj

3.4%

Međimurje

3.2%

Dubrovnik-Neretva

3.0%

Primorje-Gorski Kotar

2.8%

Zagreb County

2.7%

Zadar

2.6%

City of Zagreb

2.3%

Karlovac

2.3%

Koprivnica-Križevci

2.3%

Varaždin

2.3%

Krapina-Zagorje

1.9%

Istria

1.1%

In September 2026 five counties had a rate above 5%. There, aid is up to 20% of wage costs and at most EUR 10,000 per job.

Show the data in a table

County	September 2026	Highest from January to September
Virovitica-Podravina	7.9%	9.7%
Osijek-Baranja	7.0%	9.8%
Brod-Posavina	6.6%	7.4%
Vukovar-Srijem	6.4%	7.9%
Sisak-Moslavina	5.3%	6.9%
Split-Dalmatia	4.5%	7.8%
Šibenik-Knin	4.5%	8.3%
Požega-Slavonia	4.4%	6.1%
Bjelovar-Bilogora	3.6%	5.1%
Lika-Senj	3.4%	6.4%
Međimurje	3.2%	4.0%
Dubrovnik-Neretva	3.0%	8.3%
Primorje-Gorski Kotar	2.8%	3.7%
Zagreb County	2.7%	2.9%
Zadar	2.6%	5.1%
City of Zagreb	2.3%	2.6%
Karlovac	2.3%	3.6%
Koprivnica-Križevci	2.3%	3.4%
Varaždin	2.3%	2.8%
Krapina-Zagorje	1.9%	2.6%
Istria	1.1%	2.6%

Source: Croatian Bureau of Statistics, employment by sex and county in 2026, first, second and third quarter, provisional data.

County	Region	Maximum intensity (large, medium, small and micro)	Unemployment, September 2026	Range January to September 2026	Aid at the September rate
Bjelovar-Bilogora	Pannonian Croatia	50%, 60%, 70%	3.6%	3.3% to 5.1%	up to 10%, at most EUR 5,000
Brod-Posavina	Pannonian Croatia	50%, 60%, 70%	6.6%	6.2% to 7.4%	up to 20%, at most EUR 10,000
City of Zagreb	City of Zagreb	35%, 45%, 55%	2.3%	2.2% to 2.6%	up to 10%, at most EUR 5,000
Dubrovnik-Neretva	Adriatic Croatia	40%, 50%, 60%	3.0%	2.9% to 8.3%	up to 10%, at most EUR 5,000
Istria	Adriatic Croatia	40%, 50%, 60%	1.1%	1.0% to 2.6%	up to 10%, at most EUR 5,000
Karlovac	Pannonian Croatia	50%, 60%, 70%	2.3%	2.3% to 3.6%	up to 10%, at most EUR 5,000
Koprivnica-Križevci	Northern Croatia	50%, 60%, 70%	2.3%	2.2% to 3.4%	up to 10%, at most EUR 5,000
Krapina-Zagorje	Northern Croatia	50%, 60%, 70%	1.9%	1.8% to 2.6%	up to 10%, at most EUR 5,000
Lika-Senj	Adriatic Croatia	40%, 50%, 60%	3.4%	3.2% to 6.4%	up to 10%, at most EUR 5,000
Međimurje	Northern Croatia	50%, 60%, 70%	3.2%	3.1% to 4.0%	up to 10%, at most EUR 5,000
Osijek-Baranja	Pannonian Croatia	50%, 60%, 70%	7.0%	7.0% to 9.8%	up to 20%, at most EUR 10,000
Požega-Slavonia	Pannonian Croatia	50%, 60%, 70%	4.4%	4.3% to 6.1%	up to 10%, at most EUR 5,000
Primorje-Gorski Kotar	Adriatic Croatia	40%, 50%, 60%	2.8%	2.5% to 3.7%	up to 10%, at most EUR 5,000
Sisak-Moslavina	Pannonian Croatia (Just Transition Fund)	60%, 70%, 75%	5.3%	5.2% to 6.9%	up to 20%, at most EUR 10,000
Split-Dalmatia	Adriatic Croatia	40%, 50%, 60%	4.5%	4.3% to 7.8%	up to 10%, at most EUR 5,000
Šibenik-Knin	Adriatic Croatia	40%, 50%, 60%	4.5%	3.9% to 8.3%	up to 10%, at most EUR 5,000
Varaždin	Northern Croatia	50%, 60%, 70%	2.3%	2.2% to 2.8%	up to 10%, at most EUR 5,000
Virovitica-Podravina	Pannonian Croatia	50%, 60%, 70%	7.9%	7.7% to 9.7%	up to 20%, at most EUR 10,000
Vukovar-Srijem	Pannonian Croatia	50%, 60%, 70%	6.4%	6.0% to 7.9%	up to 20%, at most EUR 10,000
Zadar	Adriatic Croatia	40%, 50%, 60%	2.6%	2.5% to 5.1%	up to 10%, at most EUR 5,000
Zagreb County	Northern Croatia	50%, 60%, 70%	2.7%	2.4% to 2.9%	up to 10%, at most EUR 5,000

Our article on regional disparities in Croatia shows the differences between counties and regions in more detail.

The ceiling for all aid and when the incentive ends early

All aid for the same investment, including the tax incentive, aid for new jobs and training, and aid from other sources for the same costs, may not exceed the maximum intensity in the regional aid map (Article 9 of the Act). The intensity is aid as a share of eligible costs.

Region	Counties	Large	Medium	Small and micro
City of Zagreb	City of Zagreb	35%	45%	55%
Northern Croatia	Međimurje, Varaždin, Koprivnica-Križevci, Krapina-Zagorje, Zagreb County	50%	60%	70%
Pannonian Croatia	Bjelovar-Bilogora, Virovitica-Podravina, Požega-Slavonia, Brod-Posavina, Osijek-Baranja, Vukovar-Srijem, Karlovac	50%	60%	70%
Sisak-Moslavina County	Sisak-Moslavina (Pannonian Croatia, Just Transition Fund)	60%	70%	75%
Adriatic Croatia	Primorje-Gorski Kotar, Lika-Senj, Zadar, Šibenik-Knin, Split-Dalmatia, Istria, Dubrovnik-Neretva	40%	50%	60%

• The base is either the investment costs in tangible and intangible assets or the estimated two-year wage costs of the new jobs, whichever is more favourable (Article 6(13) of the Act; Article 14(4) and (12) of Commission Regulation No 651/2014). For smaller investments with many jobs the wage base can be higher, for example for software development centres.
• Future aid and costs are discounted to their value at the time the aid is granted (Article 6(14) of the Act). The discount rate is the European Commission base rate for Croatia plus 100 basis points. The base rate has been 2.71% since 1 July 2026 and stays the same from 1 November 2026, so the discount rate is 3.71%.
• Once the present value of all aid reaches the ceiling, the incentive ends even before the ten years expire (Article 7(5) of the Regulation).
• The annual aid amount per beneficiary is at most EUR 7,000,000 (Article 6(8) of the Act).
• For projects with eligible costs above EUR 50,000,000, the ceiling is the adjusted aid amount. This is the intensity for large enterprises applied to the first EUR 55,000,000 of costs and to half of the costs between EUR 55,000,000 and EUR 110,000,000 (Article 6(6) and (7) of the Act).
• In the City of Zagreb, aid to a large enterprise can be granted only for an initial investment in a new economic activity (Article 6(5) of the Act).
• For investments covered by the Strategic Technologies for Europe Platform (STEP) Regulation, the European Commission approved intensities 10 percentage points higher, and 5 points higher in the City of Zagreb, on 21 October 2024 (SA.115892). The calculator does not include them, and their use for a specific project should be checked with the Ministry.

The calculator discounts each year’s saving at 3.71% and does not discount the investment costs, as if they were incurred at the start. If the investment is spread over three years, the ceiling is slightly lower. A wider overview of the state aid rules is in our article on state aid in Croatia and the EU.

Conditions the calculation depends on

• The application is submitted through the Ministry of Economy’s e-Investicije system before the investment starts (Article 22 of the Act). The start is the beginning of construction works or the first legally binding commitment, such as an equipment order, whichever comes first. Costs incurred before the application are not recognised (Article 6(11) of the Act and Article 6 of the Regulation).
• The Ministry issues the beneficiary status certificate within 60 days of a complete application (Article 5 of the Regulation).
• At least 25% of eligible costs must be financed from own resources or external financing free of any state aid (Article 7(8) of the Act).
• The investment must be kept for three years after completion for micro, small and medium-sized enterprises, or five years for large enterprises, and each new job for the same period from when it is first filled, and no shorter than the period of aid use (Article 6(12) of the Act).
• If the job or maintenance condition is not met, the incentive is lost for the whole period and repaid with the base reference rate plus 100 basis points (Article 12(4) and Article 13(7) of the Act).
• Aid from other sources for the same costs, such as EU grants or the aid element of a subsidised loan, counts towards the same ceiling (Article 9(4) and Article 10 of the Act). Loans with an aid element are covered in our guide HBOR loans for entrepreneurs 2026.
• Grants are paid up to the amount provided for that purpose in the state budget for the year (Article 21(1) of the Act).
• The annual report is submitted with the corporate income tax return and to the Ministry of Economy by 30 April for the previous year (Article 19(4) of the Regulation).

Other conditions, the list of excluded activities and the application steps are described in our guide Tax incentives for investment in Croatia 2026.

What changed in 2025 and 2026

• For projects starting on or after 1 January 2025, the incentive applies only to profit from the investment activity, with separate accounts (Article 19(2) of the Act amending the Investment Promotion Act, Official Gazette 136/24).
• Since 6 December 2025 (Official Gazette 148/25) applications are electronic only, the business plan includes a projection for the investment activity, the tax incentive is calculated on form GI-3-ZPU-POPP, and 80% of the aid instead of 40% is granted for employees outside the specified groups.
• A search of the Official Gazette and the consolidated text of the Act on 29 October 2026 shows no new amendments to the Act or the Regulation in 2026.
• On 28 October 2026 the Croatian Bureau of Statistics published county unemployment rates for the third quarter. Between January and September 2026 no county had a rate above 10%, and the highest was 9.8% in Osijek-Baranja County in January.
• The European Commission base rate for Croatia has been 2.71% since 1 July 2026, up from 2.19% between 1 January and 30 June 2026. The discount rate therefore rose from 3.19% to 3.71%.
• Commission Regulation (EU) No 651/2014, on which the Act is based, applies until 31 December 2026. The Commission held a public consultation on a new regulation from 25 February to 23 April 2026 and plans to adopt it by the end of 2026, to apply from 1 January 2027. Schemes exempted under the current regulation remain exempted for six months after it expires (Article 58(4)). The Act may therefore be amended, and we will then update the calculator.
• The 2024 amendments and figures that no longer apply, such as the old amounts of EUR 3,000, 6,000 and 9,000 per job, are covered in our guide Tax incentives for investment in Croatia 2026.

How Omnia Solutions can help

The calculator gives an indicative picture, while the final amount depends on the business plan, the timing of the investment and hiring, and other aid for the same project. Omnia Solutions prepares the profit projection for the investment activity, checks the incentive band and the ceiling, plans the start of the investment so that no order comes before the application, and prepares and submits the application in the e-Investicije system. The introductory call is free of charge.

Frequently asked questions about calculating investment incentives

How much corporate income tax can I save under the Croatian Investment Promotion Act?

The annual saving equals profit from the investment activity multiplied by the corporate income tax rate and the reduction. With a profit of EUR 400,000, an 18% rate and a 75% reduction, the saving is EUR 54,000 a year. The reduction is 50% from an investment of EUR 150,000 with 5 new jobs, 75% from EUR 1,000,000 with 10 jobs and 100% above EUR 3,000,000 with 15 jobs, for up to ten years.

How is aid for a new job calculated?

The aid is a percentage of the two-year wage cost of a new employee, i.e. the gross salary plus the 16.5% contribution. In counties with unemployment up to 5% it is up to 10% and at most EUR 5,000, from 5% to 10% up to 20% and at most EUR 10,000, and above 10% up to 30% and at most EUR 15,000. For employees outside the specified groups of registered unemployed people, 80% of the amount is granted.

How much aid in total can I receive for one investment?

All aid together may not exceed the maximum intensity in the regional aid map, from 35% for large enterprises in the City of Zagreb to 75% for small and micro enterprises in Sisak-Moslavina County. The intensity is applied to the investment costs or to the two-year wage costs of the new jobs, whichever is higher, and future aid is discounted at 3.71%.

Does the tax reduction apply to the whole company profit?

Not for projects starting on or after 1 January 2025. The reduction applies only to profit from the investment activity, excluding income from capital, rent, interest and intellectual property, and separate accounts are kept for that activity. A loss in other activities is first covered from the profit of the investment activity.

What happens when aid reaches the ceiling?

The incentive then ends, even if ten years have not yet passed. A large company in Zagreb County with an investment of EUR 4,000,000, 20 jobs and a profit of EUR 2,000,000 a year would reach the EUR 2,000,000 ceiling in the seventh year and save EUR 2,179,205.90 in total, nominal.

Which unemployment rate is used for aid per job?

The registered unemployment rate in the county of the investment according to Croatian Bureau of Statistics data valid on the start date of the investment applies. In September 2026 the counties above 5% were Virovitica-Podravina (7.9%), Osijek-Baranja (7.0%), Brod-Posavina (6.6%), Vukovar-Srijem (6.4%) and Sisak-Moslavina (5.3%), and none was above 10%.

Is the calculator result binding?

No. The calculator gives an indicative estimate under the Investment Promotion Act and the Investment Promotion Regulation as at 29 October 2026. Beneficiary status and the aid amount are decided by the Ministry of Economy on the basis of an application submitted before the investment starts.

Sources

• Investment Promotion Act (Zakon o poticanju ulaganja), Official Gazette 63/2022, in Croatian
• Act amending the Investment Promotion Act, Official Gazette 136/2024, in Croatian
• Investment Promotion Act, consolidated text (zakon.hr, updated 20 October 2026), in Croatian
• Investment Promotion Regulation (Uredba o poticanju ulaganja), Official Gazette 156/2022, in Croatian
• Regulation amending the Investment Promotion Regulation, Official Gazette 148/2025, in Croatian
• Ministry of Economy, investment aid (in Croatian)
• Ministry of Economy, e-Investicije application system
• Commission Regulation (EU) No 651/2014 (General Block Exemption Regulation), consolidated text, Articles 2, 7, 14, 58 and 59
• European Commission, regional aid map for Croatia 2022 to 2027, SA.64581
• European Commission, amendment for Sisak-Moslavina County, SA.106113 (15 March 2023)
• European Commission, increased intensities for investments covered by the STEP Regulation, SA.115892 (21 October 2024)
• Government of Croatia, overview of the regional aid map (13 September 2024), in Croatian
• Croatian Bureau of Statistics, employment by county in 2026, first quarter (in Croatian)
• Croatian Bureau of Statistics, same release, second quarter
• Croatian Bureau of Statistics, same release, third quarter (28 October 2026)
• European Commission, reference and discount rates
• Tax Administration, corporate income tax (in Croatian)
• Act amending the Corporate Income Tax Act, Official Gazette 114/2023 (EUR 1,000,000 threshold), in Croatian
• Tax Administration, contributions, general rules and rates
• European Commission, review of the General Block Exemption Regulation

Methodology. The calculator applies the rules in Articles 6, 7, 9 and 12 to 20 of the Investment Promotion Act and Articles 7 to 9 of the Investment Promotion Regulation. The wage cost is the gross salary plus the 16.5% health insurance contribution, for 24 months. The saving for year n is discounted by the factor (1 + 3.71%) to the power of n, and grants are counted towards the ceiling at their nominal amount. Unemployment rates are provisional Croatian Bureau of Statistics data for September 2026. The calculator was tested on 70 cases, including every band threshold.