Investment incentives for manufacturing industry

The investment incentives Act No. 72/2000 Coll., as amended, valid as of 2nd July 2007, offers both Czech and foreign investors who are introducing new production or expanding existing production the following incentives.

Offered incentives

Corporate tax relief

  • Full tax relief for 5 years (newly established companies)
  • Partial tax relief for 5 years (expanding companies)

Job-creation grants

  • 50,000 CZK per employee in the regions worst affected by the unemployment (A)

Training and re-training grants

  • 25% of training and retraining costs in the regions worst affected by the unemployment (A)


The total amount of the aforementioned investment incentives (with the exception of training and re-training grants) must not exceed 40% (50% in case of medium enterprises, 60% in case of small enterprises) of the investment made into long-term tangible and intangible assets.

  A B C
Job creation grants per one employee (thousand CZK) 50 - -
Training and re-training grants

25% / 35% / 45%

large / medium / small

- -

Valid: January 1 - June 30, 2012

job creation

Eligibility criteria

  A B C
Minimum investment (mil. CZK) 50 60 100
Minimum coverage by own equity (mil. CZK) 25 30 50
Minimum % of the total investment into machinery 60 60 60

Valid: January 1 - June 30, 2012

Eligibility criteria

For more information, please contact incentives@czechinvest.org.

Attached files

Description Type Size Date

Manual_Investment Incentives in the CR

1.59 MB 11 Jan. 2012

Summary – Investment Incentives for Manufacturing Sector – Czech Republic

670.93 kB 11 Jan. 2012

Granted Investment Incentives (Manufacturing industry)

1.39 MB 7 Dec. 2011

Fact Sheet on Investment Incentives

89.87 kB 13 Jan. 2010