Slovakia

Slovakia

Updated regional and clean-technology investment aid rules

01 Apr 2026

On 17 March 2026, the Government adopted Regulation No. 48/2026, amending Regulation No. 195/2018 on the conditions for granting investment aid, maximum aid intensity and maximum investment aid amounts in the regions of Slovakia. The regulation entered into force on 1 April 2026, except for selected provisions that will take effect on 31 December 2030.

The amendment increases the maximum income tax relief available under the investment aid framework by 20 percentage points for microenterprises and small enterprises, and by 10 percentage points for medium-sized enterprises, for projects with eligible costs of up to €50 million. It also allows an additional increase of 10 percentage points for projects located in territories supported by the Just Transition Fund and a further additional increase of 10 percentage points for qualifying projects related to the Strategic Technologies for Europe Platform.

The regulation also introduces extraordinary investment aid for projects that ensure sufficient production capacity in clean technology sectors. This aid is valid until 31 December 2030. The minimum investment is €10 million in districts outside the Bratislava region and €20 million in districts in the Bratislava region. The maximum aid intensity is 35 per cent outside the Bratislava region and 15 per cent in the Bratislava region for large enterprises, increasing to 45 per cent and 25 per cent, respectively, for medium-sized enterprises and to 55 per cent and 35 per cent, respectively, for microenterprises and small enterprises. The maximum aid amount is €350 million outside the Bratislava region and €150 million in the Bratislava region. Eligible projects must also include at least 60 per cent new machinery, equipment or technology.

The revised definition of clean technology sectors covers industrial manufacturing focused on final clean technology products listed in the regulation; components listed in the regulation for producing those final products, including components that may be made from secondary raw materials; and the production or recovery of critical raw materials needed for those products or components. 

Nature of measure:
  • Incentives
Type:
  • Promotion and facilitation (Investment incentives)
Industry:
  • Primary (Mining and quarrying)
  • Manufacturing (Manufacture of chemicals and chemical products, Manufacture of computer, electronic and optical products, and electrical equipment, Manufacture of machinery and equipment n.e.c., Manufacture of transport equipment, Other manufacturing)
  • Services (Electricity, gas, steam and air conditioning supply)
Inward FDI:
Yes
Outward FDI:
No
Sources: