On 18 July 2018, Croatia published the Law on State Aid for Research and Development Projects in the Official Gazette. The law introduces a new incentives regime for R&D projects, which includes increased deductions for R&D costs as follows: A 200% deduction for fundamental research costs; A 150% deduction for industrial research costs; A 125% deduction for experimental development costs; and A 150% deduction for feasibility study costs. Subject to certain conditions, deductions with respect to industrial research and experimental development may be further increased, including by 20% for small enterprises and by 10% for medium enterprises. The deduction may...