Business Development

Updated

25th February 2026

1. The measure does not apply to enterprises that generate revenue:

• directly or indirectly through gambling activities;
• the sale of real estate as a business activity;
• wholesale or retail activities
• the provision of financial services.

2. Applicants must not be defaulting on Income Tax, VAT and Social Security payments
3. Applicants must be eligible to receive de minimis aid

Eligible Projects must address one of the following categories

• Setting-up, expansion and modernisation of an eligible activity
• Environmental Actions
• Innovative New Business
• Facilitate Employment of Workers with Disabilities
• Collaborative Projects
• Upgrading for Facilities (Industrial Sites and Hotels)
• Establishing and upgrading Artisanal Facilities
• Business RE-engineering and Digital Transformation 
• Access to Markets and Certification

Tax Credits

• Wage Costs
• Lease and Rental of industrial and non-residential properties
• Shared industrial or business facilities
• Advisory Services
• Procurement of Tangible and Intangible Assets
• Digital Technologies
• Construction and related services of industrial sites, hotels and artisanal workshops
• Relocation of employees

Maximum support - €300,000 per Single Undertaking over 3 years covering up to 75% of eligible costs.