On February 2, 2026, Estonian entrepreneurs will have the opportunity to apply for the Entrepreneurial Research and Development Worker Support, funded by the Entrepreneurship and Innovation Foundation (EIS). This is good news for those companies that invest in research and development and want to increase their human knowledge-based capabilities.

The aim of the support is to strengthen the volume of research and development (RD) activities of companies and help maintain and create new jobs in the R&D field. The support is provided to cover part of the income tax declared on the salaries of research and development workers — this means specific financial support for the company to cover R&D personnel-related costs.

The application round is open from 02.02.2026 at 9:00 to 25.02.2026 at 16:00, and the application process has been made as simple as possible. The calculation of the support is based on the salaries of R&D employees for the period 01.07.2025–31.12.2025 and no additional reporting is required to receive the support. The basis for the payment of the support is the data of the Tax and Customs Board.

Who can apply for support? The support can be applied for by companies entered in the Estonian Commercial Register, where at least one research or development employee works under an employment contract. The term research and development employee includes scientists, engineers or technicians who are engaged in research and development activities in the company. It is important that the employment contract is either concluded for an indefinite period or is valid for at least 12 months from its conclusion.

In addition, the R&D employee must have worked for at least three months in the period 01.07.2025–31.12.2025 and the company must declared the social tax and income tax of this employee to the Tax and Customs Board. This provides a clear and simple basis for calculating the grant and reduces the burden on the applicant.

What can the grant be used for? The grant is intended to cover income tax on the salary of a research and development employee. For each grant recipient, the amount of the grant can be up to 50% of the maximum income tax declared based on the salary of the research and development employee. If the employee performs other work tasks in addition to R&D tasks, the grant is calculated only based on the part of the R&D workload. This proportion is determined by the applicant himself, based on the actual division of work.

This grant is a practical and concrete opportunity to reduce the cost burden related to the salary of research and development employees and strengthen the company's innovation capacity. It is particularly useful for entrepreneurs who want to expand their R&D activities or ensure the sustainability of their key personnel.

Additional information and application conditions can be found on the EIS website: 🔗 Entrepreneurial Research and Development Employee Support – EIS: https://eis.ee/teenused/teadus-ja-arendustootaja-toetus/