# Research and development deduction (section 30c)

> Entities claiming the research and development expense deduction under section 30c of the Slovak Income Tax Act, including the amount and the project number.

The section 30c R&D deduction is a tax relief for companies that genuinely develop. The Tax Authority publishes who claimed it, how much and against which project – which makes it one of very few public indicators of innovation activity.

## What the register contains
- The tax period the deduction relates to
- Amount of the deduction claimed in EUR
- Research and development project number
- Date the project started

## Fields we return

| Field | Meaning |
| --- | --- |
| `period` | Tax period as published by the Tax Authority. |
| `amount_eur` | Amount of the deduction claimed in EUR. |
| `project` | Research and development project number. |
| `started_at` | Date the project started. |

## How to request the data

```http
GET /v1/company/ico/51636549?scope=fs_imports

{
  "fs": {
    "rd_deduction": [
      {
        "period": "2025",
        "amount_eur": 124300.00,
        "project": "VV-2024-018",
        "started_at": "2024-04-01"
      }
    ]
  }
}
```

## How often we update

Daily, together with the other Tax Authority bulk exports. The list is matched on both company ID and tax ID, so a record is found even when it is filed under the tax number only.

## What it is used for

For market segmentation this is a more reliable filter for technology companies than a NACE code. NACE says what a company declares itself to be; an R&D deduction says what it actually invested in.

In a sales process it works as an intent signal – a company that claimed a development deduction has a development budget and almost certainly a development team.

## Frequently asked questions

### Does the deduction prove the company really does R&D?

It proves it claimed a tax relief tied to a research and development project, and that the project has a number and a start date. That is considerably more concrete than a declared business activity.

### Why are some records found by tax ID rather than company ID?

Some rows in the source carry only the tax number. We therefore match on both identifiers – otherwise a share of records would stay invisible.