* office space and construction land of a legal or natural person with headquarters or residence in the area of the city of Otočac, in the first year of operation in the amount of 100%, in the second year of operation in the amount of 50% if it employs at least one worker
* business premises and construction land of a legal or natural person with headquarters or residence in the area of the city of Otočac, which in a calendar year increases the number of employees by 5, for that year of operation in the amount of 50%, and in the following year of operation in the amount of 25%.
* a legal or natural person, entered in the register for the first time, does not pay company or name tax for the first year of operation, and pays 50% of company tax in the second year of operation.
For the calculation of the communal contribution, the volume up to 3m height of each individual floor of the building is taken.
* income tax is calculated minus 50% of the prescribed rate
* personal deduction when calculating income tax is 3,000.00
* profit tax is calculated minus 50% of the prescribed rate
* corporate tax payers - reduction of the tax base by 100% or reduction of the rate from 20% to 10%
* performance of activities in area II. groups of areas of special state care
* employed 6 or more (who have their residence in the area of special state care).