The aim of the support is to contribute to the growth of the volume of private sector research and development (R&D) activities and to the preservation and creation of new jobs for R&D employees. With the support, we support the R&D costs of the enterprise that are related to the salary of the R&D employee. The amount of the support per R&D employee of the recipient is a maximum of 50% of the income tax calculated on the salary declared to the Tax and Customs Board for the R&D employee during the supported period. The support will be paid based on the data of the Tax and Customs Board.
📅 The application round is open from 11.08.2025 at 9:00 – 05.09.2025 at 16:00.
Applying is easy, because the calculation of the support is based on data related to the salary of R&D employees for the period 01.01–30.06.2025, and no additional reporting is required.
Who is the support intended for?
Companies entered in the Estonian Commercial Register where at least one R&D employee works under an employment contract. The R&D employee is a scientist, engineer or technician.
The employment contract between the support applicant and the R&D employee is concluded for an indefinite period or is valid for at least 12 months from the conclusion of the contract.
The R&D employee has worked for at least three months in the period 01.01–30.06.2025 and the company has declared social tax and income tax on the payments made to the Tax and Customs Board.
What is the support for?
To cover the income tax declared on the R&D employee's salary.
The amount of the support per R&D employee is a maximum of 50 percent of the income tax calculated on the employee's salary declared to the Tax and Customs Board. The basis is TSD 02.2025–07.2025. If the TA employee also performs other tasks, the calculation of the grant is based only on the proportion of tasks related to research and development. The proportion is determined by the applicant.
🔗 More information can be found on the EIS website: https://eis.ee/toetused/teadus-ja-arendustootaja-toetus/