MEASURING R&D TAX INCENTIVES http://oe.cd/rdtax 1 Eligibility of current and capital expenditure for R&D tax relief in selected OECD and non-OECD countries, 2022 Country Type of tax incentive Current R&D expenditure Capital R&D expenditure Wages and salaries of researchers and other R&D personnel Payments for R&D services provided by consultants and other third parties Payments for other services Contributions to R&D carried out with 3 rd parties (e.g. collaboration agreements) Materials and other consumables Overheads Acquisition of plant and machinery used for R&D Acquisition of software, licences and IP rights used for R&D Acquisition of land and buildings used for R&D Depreciation /amortisation of assets used for R&D Australia R&D tax credit x (a)r R x (a)r R xr R xr R x (a) x (a) x (a)r R Austria R&D tax credit x (3rd) x (3rd/a)r R x (3rd/a)r R x (3rd) x (3rd) Belgium Payroll withholding tax credit x (3rd)r R R&D tax credit x (3rd/a) x (3rd/a) x (a) R&D tax allowance x (3rd/a) x (3rd/a) x (3rd/a) Accelerated depreciation xr xr Brazil R&D tax allowance x xr R x xr R Accelerated depreciation xr xr Canada R&D tax credit x (a)r R xr R xr R x xr R Chile R&D tax credit x (3rd/a)r R x (3rd/a)r R x (3rd/a)r R x (3rd/a)r x (3rd/a) x (3rd/a)r R x (3rd/a) R China R&D tax allowance x xr R xr R xr R x x R x Accelerated depreciation xr R Colombia R&D tax credit xr R x (a)r R xr x (a)r xr xr R R&D tax credit (SMEs) xr x (a)r xr x (a)r xr xr Croatia R&D tax allowance x x R x x R xr R Cyprus R&D tax allowance x x(3rd) R x R x(3rd) R x x x x Czech Republic R&D tax allowance x xr R x xr R xr R xr R Denmark R&D tax credit (deficit) x (3rd/a) x (3rd/a) x (3rd/a) x (3rd/a) x (3rd/a) x (3rd/a) x (3rd/a) R x (3rd/a) R x (3rd/a) R Accelerated depreciation x (3rd/a) R Enhanced R&D tax allowance x (3rd/a) x (3rd/a) x (3rd/a) x (3rd/a) x (3rd/a) x (3rd/a) x (3rd/a) R x (3rd/a) x (3rd/a) R Finland R&D tax allowance xr R France R&D tax credit x (a)r R x (a)r R x (a) R x (a)r R x (a)r R x (a)r R x (a) SSC exemption x (a)r R Accelerated depreciation xr Germany R&D tax credit xr R
Eligibility of current and capital expenditure for R&D tax relief in selected OECD and non-OECD countries, 2021
Jul 04, 2023
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