Research and Development Centres

An entrepreneur who is not a research institute, conducts research or development works, may obtain the status of a research and development centre, which entitles him to take advantage of various concessions, e.g., the possibility of deducting from the tax base up to 150% of tax-deductible costs incurred for research and development activities. Research and development centers can also be exempt from real estate tax and agricultural and forestry tax. The status of the Research and Development Centre is granted by the Ministry of Economic Development, Labour and Technology at the request of the entrepreneur who meets the formal criteria. The programme is ongoing with no time limit. The main beneficiaries are entrepreneurs involved in research and development of various size (including cluster members). The success factor: Enterprises that have obtained the R&D Centre status provide technical and scientific support for specific industries and specialisations, such as pharmacy, medicine, energy or the IT and engineering sector.