Investment Incentive — Business Support Service Centres

Investment Incentive — Business Support Service Centres

Supports software, data, shared services, and repair centres in the Czech Republic through tax incentives and strategic grants.

The Czech Investment Incentive for Business Support Service Centres (BSSC) targets companies establishing software development centres, data centres, shared services centres, or high-tech repair centres in the Czech Republic under Act No. 72/2000 Coll. A mandatory cross-border condition applies: the services must be delivered across a minimum of three countries. This requirement differentiates the BSSC track from the Technology Centres or Manufacturing tracks and is intended to attract internationally oriented back-office and technology operations.

Minimum new-job requirements range from 10 positions for small enterprises in software development to 20 positions for large enterprises. Support is primarily delivered as corporate income tax relief for up to ten years. State-aid intensity ceilings are 60% for small enterprises, 50% for medium, and 40% for large. Strategic high-tech repair centres may also receive a direct cash grant of up to 20% of eligible costs. There is no published minimum capital investment threshold distinct from the job creation requirement in the BSSC raw source, though the Act 72/2000 framework overall applies.

Eligibility is restricted to for-profit companies operating in eligible BSSC activity categories; nonprofits and universities are excluded. CzechInvest receives applications and provides an investment advisor to guide the company through the formal MPO review and government-decision granting process. Applicants should confirm investment thresholds and detailed sector eligibility with CzechInvest's Investment Financing Department prior to submitting.