For Investors > Investment Incentives > Manufacturing Industry

Manufacturing Industry

Are you a small enterprise?

Minimum conditions for obtaining an investment incentive

Investment project	Min. investment to long-term assets (mil. CZK)	Condition of high added value
Developed region	20	Yes
Region with special state support	10	Yes

The state-aid intensity

The maximum state aid for a small-sized enterprise is 40-60 %(depends on the region) of eligible costs.

Type of incentives

Investment project	Corporate income tax relief up to 10 years	Job creation grant CZK 300 or 200 thousand per one job	Training and retraining grant up to 70% of training costs
Manufacturing industry	✓	✓	✓

✓ No limits
✓ If the unemployment rate in the given district is above 7.5% and at the same time exceeds the Czech average by 50%.

A small enterprise is one that employs less than 50 employees and whose annual turnover and annual balance sheet total does not exceed EUR 10 million (at group level).

Are you a medium-sized enterprise?

Minimum conditions for obtaining an investment incentive

Investment project	Min. investment to long-term assets (mil. CZK)	Condition of high added value
Developed region	40	Yes
Region with special state support	20	Yes

The state-aid intensity

The maximum state aid for a medium-sized enterprise is 30-50 % (depends on the region) of eligible costs.

Type of incentives

Investment project	Corporate income tax relief up to 10 years	Job creation grant CZK 300 or 200 thousand per one job	Training and retraining grant up to 60% of training costs
Manufacturing industry	✓	✓	✓

✓ No limits
✓ If the unemployment rate in the given district is above 7.5% and at the same time exceeds the Czech average by 50%.

A medium-sized enterprise is one that employs between 50 and 250 employees and whose annual turnover does not exceed EUR 50 million and whose annual balance sheet total does not exceed EUR 43 million (at group level).

Are you a large enterprise?

Minimum conditions for obtaining an investment incentive

Investment project	Min. investment to long-term assets (mil. CZK)	Condition of high added value
Developed region	80	Yes
Region with special state support	40	Yes

The state-aid intensity

The maximum state aid for a large enterprise is 20-40% (depends on the region) of eligible costs.
In the case of large enterprises, only new economic activity can be supported in the following regions: Plzeňský, Středočeský, Jihočeský, Jihomoravský and Vysočina. Other regions are without this restriction.

Type of incentives

Investment project	Corporate income tax relief up to 10 years	Job creation grant CZK 300 or 200 thousand per one job	Training and retraining grant up to 50% of training costs
Manufacturing industry	✓	✓	✓

✓ No limits
✓ If the unemployment rate in the given district is above 7.5% and at the same time exceeds the Czech average by 50%.

A large enterprise is one that employs more than 250 employees and whose annual turnover exceed EUR 50 million and whose annual balance sheet total exceed EUR 43 million (at group level).

Strategic investment in manufacturing industry

Minimum conditions for obtaining an investment incentive

Investment project	Min. investment to long-term assets (mil. CZK)	Min. number of new jobs	Condition of high added value
Strategic investment in manufacturing industry	2000	250	No

Investment project	Min. investment to long-term assets (mil. CZK)	Condition of high added value	CZ NACE code Sections 21 and 26 and group 30.3	R&D Condition
Developed region	80*	Yes	- Pharmaceutical products and preparations - Computers, electronic and optical devices - Aircraft and their engines - Spacecraft and related equipment	Using key enabling technology
Region with special state support	40*	Yes		Using key enabling technology

* in the case of medium-sized it will be reduced to half and to quarter for small enterprises

Types of incentives

Investment project	Corporate income tax relief up to 10 years	Job creation grant CZK 300 or 200 thousand per one job	Training and retraining grant up to 50% of training costs	Cash grant on capital investment up to 20% of eligible costs
Strategic investment in manufacturing industry	✓	✓	✓	✓

✓ No limits
✓ If the unemployment rate in the given district is above 7.5% and at the same time exceeds the Czech average by 50%.

Contact us

David PejšekDirector of Investment Financing Department+420 725 523 350david.pejsek@czechinvest.org

Markéta DvořákováInvestment Financing Specialist+420 720 071 302marketa.dvorakova@czechinvest.org

Josef MáraInvestment Financing Specialist+420 720 966 543josef.mara@czechinvest.org