Investment
Investment Incentive Certificate
Customs exemption, VAT exemption, tax reduction, employer's social security contribution support and interest support under Decision No. 9903.
The Investment Incentive Certificate provides companies making fixed investments with support across machinery purchases, tax burden, staff costs and financing expenses. With Decision No. 9903, which came into force in 2025, the system moved from the classic regional lists to a sectoral, programme-oriented structure. Obtaining the certificate before investment expenditure begins is critical; spending incurred before the certificate is generally outside the scope of support.
Key points
- Customs duty exemption and VAT exemption on imported and domestic machinery and equipment purchases
- Reduced corporate tax up to the investment contribution amount
- Employer's social security contribution support (and in some regions the employee's share) for a set period
- Investment site allocation and interest or profit share support
- A dedicated support package under the HIT-30 programme for electric vehicle, battery, chip and renewable energy investments
The scope of the certificate is determined by the location, sector, size and employment commitment of the investment. A completion visa must be obtained after the investment and the commitments must be fulfilled.
Let's start with a conversation
In a free 30-minute call, let's clarify which company structure and which incentives fit you. Non-binding, but useful.