On 18 July 2018, Croatia published the Law on State Aid for Research and Development Projects in the Official Gazette. The law introduces a new incentives regime for R&D projects, which includes increased deductions for R&D costs as follows:
- A 200% deduction for fundamental research costs;
- A 150% deduction for industrial research costs;
- A 125% deduction for experimental development costs; and
- A 150% deduction for feasibility study costs.
Subject to certain conditions, deductions …