State aid in agricultural sector is granted to undertakings operating in the primary production of agricultural products, food industry, forestry and fisheries. The basic framework for granting state aid is primary and secondary legislation of the European Union, which is approximated into legislation of the Slovak Republic by:

• Decree of the Ministry of Agriculture and Rural Development of the Slovak Republic of 10 December 2014 no. 660 / 2014-100 on the provision of support in agriculture, food, forestry and fisheries

• By the guideline of the Ministry of Agriculture and Rural Development of the Slovak Republic of 20 April 2011 no. 488 / 2011-100 on the payment of value added tax 

Support in agriculture is granted in the form of:


1. State aid

• direct form (grants), provision of non-repayable financial contributions from the state budget under the budget chapter of Ministry of Agriculture and Rural Development for enterprises;

• indirect form within the meaning of § 5 Sect. 2 of the Act No. 231/1999 Coll. on state aid, as amended.


2. Minimum aid (de minimis aid), that is aid which, over any period of three fiscal years, determined according to accounting period of aid beneficiary, does not exceed EUR 15 000 per undertaking operating in the agricultural production sector, EUR 200 000 in the processing, marketing and forestry sector and EUR 30 000 in the fisheries sector.


Support as state aid and minimum aid according to the Decree of the Ministry of Agriculture and Rural Development of the Slovak Republic of 10 December 2014 no. 660 / 2014-100 on the provision of support in agriculture, food, forestry and fisheries provides for:

a.) activities in primary agricultural production

b.) activities in the processing of agricultural products and the production of food products

c.) activities in the marketing of agricultural and food products

d.) investments in the protection of cultural and natural heritage located in agricultural holdings

e.) repair of damage caused by adverse weather events and natural disasters according to a special regulation in the agricultural sector

f.) research and development in agriculture and forestry

g.) forestry activities

h.) rural development activities

i.) employment of disadvantaged employees and severely disadvantaged employees

j.) fish farming activities

According to the Guideline of the Ministry of Industry and Trade of the Slovak Republic of 20 April 2011 no. 488 / 2011-100 on the payment of value added tax to municipalities, value added tax may be paid to a municipality which is the recipient of support from the Rural Development Program of the Slovak Republic 2007-2013 within the measures:

a.) basic services for the economy and rural population

b.) renewal and development of municipalities

c.) implementation of integrated territorial development strategies


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