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Estonia·Riigi Teataja

Estonia sets lower investment thresholds for technology and defence projects

Eligible costs must reach €35 million for qualifying priority-technology projects or €20 million for defence projects, against the scheme’s general €70 million threshold.

By Taxxa AI Oy · Published 8 August 2026

Public Sector & Economy

Estonia’s large-investment support scheme now sets separate minimum eligible-cost thresholds for qualifying priority-technology and defence projects. Under the wording effective from 8 August 2026Riigiteataja, the threshold is €35 million for a priority-technology project and €20 million for a defence-industry projectRiigiteatajaRiigiteataja. The general threshold is €70 million.Riigiteataja

These figures measure the eligible costs of the investment, rather than the amount of grant payable. The project must also contribute to the scheme’s stated objectives and results. Finance teams should therefore establish both the relevant project category and the eligible-cost base before comparing a planned investment with the threshold.

The regulation defines a priority-technology project by reference to its principal activity meeting at least one of the listed conditions. The list covers specified net-zero technologies, decarbonisation of energy-intensive industry, critical and strategic raw materials, strategic digital technologies and biotechnology. It also includes food and beverage manufacturing under the stated activity classifications. Each category has its own wording, so a general description of a project as technological is insufficient on its own.

The scheme’s employment result requires each beneficiary to create at least 20 jobs in Estonia. Their average gross monthly pay must meet or exceed the relevant sector’s Estonian average published by Statistics Estonia for the quarter preceding the application. The regulation measures the average pay of 20 jobs selected by the beneficiary and ties the sector comparison to the specified activity classification.

The cost rules require eligible expenditure to be justified, documented, incurred through supported activity during the project’s eligibility period and paid by the beneficiary. Proof of eligible costs and own financing relies on accounting source documents and payment by bank transfer. VAT, fines, penalties, depreciation and costs already supported from other specified public sources are among the exclusions.

Applicants should review the investment category, cost evidence and employment commitments together. EIS administers applications, decisions, payments and checks under the scheme. These requirements are set out in the amended Regulation No 5 of 4 February 2025, “Suuremahuliste investeeringute toetus”, particularly §§ 3–7.

Check the project category, eligible-cost threshold and employment commitments before applying for large-investment support.

Sources

  1. Suuremahuliste investeeringute toetus
  2. www.riigiteataja.ee/public-api/api/v1/akt/105082026002/blob-html

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