Indirect costs are costs incurred within the context of a project that cannot be attributed directly to the project, e.g. room rent, energy costs or general administration costs.
For the co-financing of indirect costs, a flat rate of 25% of the direct eligible costs can be refunded. Costs for subcontracting and for Third parties providing resources that are not used on the beneficiary’s premises must not be taken into account when calculating the flat rate for indirect costs.
The flat rate applies to all kinds of participant organisations and projects. However, other flat rates or unit costs may be applied for reimbursement of indirect costs, if this is provided for in the Work Programme. This is for example the case for the MSCA.