Global R&D tax incentives continue to expand and diversify as governments compete to attract innovation, investment, and high skill employment. Across the countries profiled in this series three themes dominate: greater refundability, alignment with OECD standards, and incentives tied to collaboration, intensity, or commercialization.
Taken as a whole you will likely notice a global shift toward more generous, more targeted, and more strategically aligned innovation incentives. Companies operating internationally must understand these differences to optimize where they invest, hire, and commercialize new technologies.
Research & Development /
Tax Incentives
Innovation and research and development tax incentives around the world.
What are Research & Development / Tax Incentives?
R&D tax incentives are tools governments use to motivate companies to innovate. Instead of subsidizing innovation directly, governments give tax breaks or subsidies built in to the tax system for things connected to innovation—like paying researchers, buying lab equipment, or earning money from patents. Each country designs its own version of these incentives, but they all aim to lower the cost of doing research and developing new technology.
Introduction to Research & Development / Tax Incentives
Articles by Country
