Tax incentives

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The Act on State Aid for Education and Training (Official Gazette 109/07, 134/07, 152/08, 14/2014)

To provide tax breaks for businesses whose manufacturing facilities or workshops are used to provide practical training and exercises for students training in trades and crafts. This provides businesses with the possibility to reduce the basis for the calculation of income tax or self-employment tax by the amount of awards paid to students for attending practical apprenticeship training exercise.

The Ministry of Finance is responsible for the overall management of the instrument. Tax administration is responsible for day-to-day operation and monitoring and evaluation.

All companies

The instrument supports apprenticeship and other types of education and training. It applies to EQF 3-5 levels.

State (loss of tax revenue)

Entrepreneurs that have one to three students undertaking practical training and exercises at their premises may reduce their income tax base or self-employment income tax base by 5%. An entrepreneur that has more than three students undertaking practical training and exercises can increase the reduction of his tax base by one percentage point per student but not exceeding 15% for overall deduction.

Apprentice remuneration, costs of materials, technical resources

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Ministry of Finance, http://www.mfin.hr/en

Tax Administration, Ministry of Finance, https://www.porezna-uprava.hr/en/Pages/default.aspx

FINA (Croatian Financial Agency) gathers financial reports from all economic operators in the country. It might be a potential source for data/statistics on the volumes of funding involved and beneficiaries but this data/calculations/research would need to be requested and paid for since it is not publicly available.