New hotels, restaurants, coffee shops, spa centers and beaches will be built in Dojran, Ljubanista, Otesevo, Stenje, and Kalista as of the middle of next year. New hotel complexes with abundant forms of entertainment will also be constructed in Berovo and Krusevo, as well as on Popova Sapka and Kozuv. All these projects have been envisaged in the initial plan for development of the tourist zones. However, exactly what, where and how will be built will be proposed by the foreign consultants, that is to say, the Croatian company Horwath and Horwath Consulting with which the Ministry of Transport and Communications signed a deal on master plan development of 170,000 euros. Under the agreement, by the middle of next year, the Croatian company needs to provide a detailed analysis, a plan and concrete proposals for development of the tourist zones in Macedonia. Based on those proposals, contracts with interested investors will then be signed. Each zone will cover some 10 hectares as both domestic and foreign investors will have the right to build in them. The number of facilities will depend on the investors' interest. Government officials informed that most of the land in the zones is state-owned and so there will not be any administrative problems hampering the start of the construction activities. The domestic and foreign investors to build in the tourist development zones will be exempt from paying personal income tax and VAT on building materials over the following ten years. At the same time, investors will be entitled to government assistance for every investment of more than 10 million euros and to workforce training assistance.