ACTUALITEMeasuring Tax Support for R&D and Innovation - OECD

Measuring Tax Support for R&D and Innovation – OECD


- Advertisment -spot_img


Highlights  |  Indicators  |  Measurement


In addition to direct support measures such as grants, governments worldwide increasingly rely on tax incentives to promote business R&D and encourage innovation and economic growth. Since 2007, the OECD has been developing measurement and analysis methodologies to provide qualitative and statistical evidence on the use, cost and impacts of R&D tax incentives.


Latest news:  On 9 December 2021 the OECD released the 2021 edition of its R&D Tax Incentives database, accompanied by a series of R&D tax incentive country profiles and the OECD R&D tax incentives database report. These updates provide the most up-to-date information on the role of R&D tax incentives in the innovation policy mix across 38 OECD countries and 11 partner economies, showcasing indicators and policy design features about expenditure-based R&D tax incentives, based on data collected from national officials through the 2021 OECD R&D tax incentives survey.

Direct government funding and tax support for business R&D, 2019
As a percentage of GDP


Source: OECD R&D Tax Incentives Database, April 2022 | Data and notes (.xlsx)


The 2021 edition of the OECD R&D tax incentive country profiles provides the most up-to-date internationally comparable information on the design and cost of R&D tax incentives, including policy responses to the COVID-19 crisis among other recent policy developments. Drawing on the latest indicators from the OECD R&D Tax Incentives database, the extended profiles highlight recent and long-term trends in the generosity, cost and uptake of R&D tax relief and provide insights into the distribution of R&D tax relief recipients and government tax relief for R&D by firm size and industry.

The 2021 OECD R&D tax incentives database report documents the most recent latest changes in the availability and design of R&D tax incentives and describes the latest OECD indicators of implied R&D tax subsidy rates and government tax relief for R&D expenditure (GTARD). These two complementary indicators facilitate a better and integrated view of government support for business R&D across countries and time. In addition, this report includes some more experimental indicators and novel information on:

  • Special, temporary or emergency tax relief provision for R&D in specific priority areas such as green or energy related R&D, collected for the first time in 2021;
  • Firms’ possibility to trade or exchange R&D tax benefits with third parties or use them as a security, collected for the first time in 2021;
  • The number of R&D tax relief beneficiaries and qualifying business R&D expenditures across countries and over time;
  • The distribution of GTARD by economic ownership (foreign-controlled affiliates and domestic enterprises with multinational presence) and across more detailed industry sectors, collected for the first time in 2021.


COUNTRY PROFILES – 2021 edition (released December 2021)




information on the Design and scope of R&D tax incentives


microBeRD: an OECD study on the impact of R&D tax incentives

The OECD is working on a micro-data project which applies a “distributed” approach to the empirical analysis of micro-data. The OECD microBeRD project project investigates and models the incidence and impact of public support for business R&D in collaboration with national experts with access to confidential R&D and public support micro-data. This approach facilitates a co-ordinated statistical analysis of the impact of tax relief design features and their interaction with direct forms of public R&D funding by exploiting variation in support within and across countries.

The final report with the results from the first phase of the microBeRD project (2016-19) was launched at a joint event with the European Commission in October 2020, organised as part of the 2020 EC-OECD Innovation and growth webinar series. Find out more about the event and watch the replay.


OECD publications, working papers and policy papers on R&D tax incentives


Related oecd work and publications


 Contact us




Lien de OECD

Latest news

Grande Exposition du Fabriqué en France

L'intérêt pour la production locale s'est intensifié ces dernières années. A travers elle, la France garantit sa souveraineté tout...

La Conférence des Nations Unies cherche des solutions à la crise mondiale de l’eau

Le Conférence de l’ONU sur l’eauqui s’est ouverte mercredi, se tient dans un contexte de crise mondiale de l’eau,...

Consultation sur une certification et un cyberscore des plateformes grand public

La loi du 3 mars 2022 pour la mise en place d'une certification de cybersécurité des plateformes numériques destinée...
- Advertisement -spot_img

L’ONU a été priée de prendre connaissance des violations des droits de l’homme et des crimes contre l’humanité au Balouchistan

Genève: 17, 2-23 mars À l’occasion de la 52e session en cours du Conseil des droits de l’homme de l’ONU,...

Les inspecteurs de l’ONUDC continueront de fournir un soutien alors que l’accord permettant l’exportation maritime de céréales ukrainiennes est renouvelé

Des inspecteurs de l’UNODC effectuent une inspection dans le cadre de l’Initiative pour les céréales de la mer Noire...

Must read

- Advertisement -spot_img

You might also likeRELATED
Recommended to you