Methodology, Statutory Formulas & Open Data Downloads
Every number in InvestEasternEurope is deterministically computed from published European Commission State Aid decisions, national Corporate Income Tax & social insurance statutes, Eurostat energy/labor benchmarks, and Q1–Q3 2026 CBRE/Colliers/JLL/Panattoni real estate figures.
1. Download Raw Machine-Readable JSON Datasets
/data/regions_state_aid.json
All 9 CEE countries and 58 NUTS-2 / Special Economic Zone entries with Large, Medium (+10%), and Small (+20%) aid intensity ceilings, minimum CAPEX thresholds, and 80%–95% R&D/BSS reductions.
Download regions_state_aid.json →/data/tax_and_payroll.json
2025/2026 statutory CIT rates, SME CIT brackets, 0% retained-profit regimes (EE, LV, PL), R&D super-deductions (up to 300% LT / 200% PL, CZ, SK, HU), IP Box rates, and employer social security caps.
Download tax_and_payroll.json →/data/benchmarks_hubs.json
29 CEE industrial & R&D hubs + 3 Western baselines (Munich, Lyon, Manchester) with Class-A warehouse rent, office rent, Eurostat industrial power (€/MWh), and 4 role wage benchmarks.
Download benchmarks_hubs.json →/data/advisors_directory.json
22 verified pan-CEE state-aid consultancies, industrial park developers, and cross-border tax/legal firms with English, German (DACH), and French (Francophone) desk tags.
Download advisors_directory.json →2. Core Statutory Formulas Used in the Calculators
Formula A: Maximum Eligible State Aid Grant / CIT Shield (€)
Under the European Commission Guidelines on Regional State Aid 2022–2027 (2021/C 153/01) and General Block Exemption Regulation (GBER Reg. 651/2014 Art. 14), regional investment aid may be calculated on either Eligible Tangible & Intangible CAPEX OR 2-Year Estimated Wage Costs of Newly Created Jobs (including employer social security), whichever is higher: Eligible_Base = max(CAPEX_EUR, 2 × Annual_Loaded_Payroll_EUR) · Max_State_Aid_EUR = Eligible_Base × (NUTS2_Ceiling_Pct + SME_Bonus_Pct).
Formula B: Cap-Adjusted Employer Social Security Contribution (€/year)
Unlike simplistic calculators that multiply flat percentages across all salary levels, InvestEasternEurope separates uncapped and capped employer social insurance tranches:
Annual_Employer_Social = (Annual_Gross × Uncapped_Rate) + (min(Annual_Gross, Statutory_Annual_Cap_EUR) × Capped_Rate).
This accurately captures Bulgaria's BGN 4,130 (~€2,300/mo) ceiling (0% marginal employer social tax above €2,300/mo), Poland's 30× ZUS pension/disability cap (~€60,500/yr), Czechia's 48× average wage cap (~€85,000/yr), Romania's flat 2.25% CAM, and Lithuania's 1.77% employer Sodra contribution.
Formula C: Retained vs. Distributed Corporate Income Tax & IP Box
For SMEs and engineering hubs, corporate tax depends heavily on dividend distribution policy and R&D classification: in Estonia (EE) and Latvia (LV) (and under Poland's optional Estonian CIT), Retained_CIT = €0. Furthermore, inside Latvia's 5 Special Economic Zones, distributed dividend tax receives an 80% rebate (4% effective). When the R&D / IP Box toggle is active, qualified software/engineering income is modeled at the statutory IP Box / R&D effective rate (e.g., 5% in Poland and Lithuania, 4.5% in Hungary).