| Applicant | A company registered in the Estonian Commercial Register, employing at least one research and development employee. |
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| De minimis aid limit | In the last three years, the applicant must not have received de minimis aid exceeding 300,000 euros. |
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| Definition of R&D employee | Research and development employees are individuals who conduct research and development activities, have a high level of education, and directly contribute to research and development projects. |
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| Employment conditions | The employment contract with the R&D employee must be concluded for an indefinite period or valid for at least 12 months from the conclusion of the contract. |
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| Eligible costs | Support can be used for costs related to the salary of the company's R&D employee. Board member fees are not eligible. |
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| Basis for calculating support | The amount of support per R&D employee is a maximum of 50% of the income tax calculated from the salary declared to the Tax and Customs Board for the supported period. |
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| Working conditions | The R&D employee has worked for at least three months during the period 01.07–31.12.2024, and the company has declared social tax and income tax on payments made to the Tax and Customs Board. |
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| Partial work in research and development | If the R&D employee performs other tasks in addition, the calculation of support is based only on the proportion of tasks related to research and development. |
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| Documentation | https://eis.ee/toetused/teadus-ja-arendustootaja-toetus/ |
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