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The aim of investment incentives is to support companies that want to invest in starting new operations or expanding their existing business in the Czech Republic.
Investment incentives are a national means of supporting investments. Granted on the basis of Act No 72/2000 on investment incentives.
To be eligible for investment incentives, companies must meet the requirements set out in Act No 72/2000 on investment incentives, subject to the Czech government’s approval and a commitment by the Ministry of Industry and Trade to provide the investment incentives.
The Ministry of Finance assesses investment plans submitted by the Ministry of Industry and Trade that are linked to the granting of investment incentives and the possibility of applying an income tax credit, assesses draft commitments to provide investment incentives, and issues opinions on investment plans under Act No 72/2000.
Incentives are available for the launch of new operations or the expansion of activities in the areas of manufacturing, technology centres and strategic service centres, which may be a software development centre, data centre, repair centre or shared services centre. Investment incentive applications are open to Czech firms and foreign businesses, which must then establish a new company in the Czech Republic.
Investment incentives usually take the form of corporate income tax credits. Other forms of investment incentives are: material support for job creation, material support for staff retraining or training, material support for the acquisition of tangible and intangible fixed assets for strategic investment projects, real estate tax exemptions, and the transfer of land at a discounted price. These forms of support may be combined with each other, but in this case the upper limit of public aid must not be exceeded.
The funds that a company saves on taxes can be used for its further development. Material support for job creation is provided in order to facilitate the creation of new jobs in regions where this would be expedient.
Investment incentive applications must be submitted to the CzechInvest Business and Investment Development Agency before work begins on implementing the investment project for which the investment incentives are sought. This obligation is based on Act No 72/2000 on investment incentives. All documentation that needs to be submitted is listed in Section 3 of Act No 72/2000 on Investment Incentives.
The contact point for the submission of all documents is the CzechInvest Business and Investment Development Agency.read more
Reference to legal acts
Act No 72/2000 on investment incentives
Compliance date: Last checked at 12.01.2021