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Research, technological development and innovation (R&D&I) are a key factor in improving competitiveness, recognized by companies and countries around the world. For that reason, countries put strategic efforts in creating a favorable climate for R&D&I, most often through various instruments of state aid such as fiscal incentives and tax reliefs. Croatia has been fostering R&D&I through tax reliefs for many years, continuously improving its fiscal framework that is primarily aimed at the taxpayers of profit tax, more specifically, at the business sector. Croatia’s current fiscal framework for fostering R&D&I is consisted of the Investment Promotion Act (Official Gazette 102/15, 25/18, 114/18) that provides profit tax rate deduction since 2015, and Croatia’s latest Act on State Aid for Research and Development Projects (Official Gazette, No. 64/18) that provides profit tax base deduction since 2018. |
