Database Specific
Database Specific Abstract AbstractThe OECD R&D Tax Incentives database provides a set of indicators that reflect the level and structure of central and subnational government support for business R&D in form of R&D tax incentives and direct funding across OECD member countries and eleven non-member economies (Argentina, Brazil, Bulgaria, Croatia, Cyprus, People's Republic of China, Malta, Romania, Russian Federation, South Africa, and Thailand). This includes time-series indicators of tax expenditures for R&D, based on the latest 2022 OECD data collection on tax incentive support for R&D expenditures that was completed in December 2022. Estimates of the cost of R&D tax support at subnational government level, for the first time collected in this year's data collection, are reported whenever such provisions are applicable and relevant data are available. These estimates of the cost of central and subnational R&D tax relief have been combined with data on direct R&D funding, as compiled by National Statistical Offices based on reports from firms, in order to provide a more complete picture of government efforts to promote business R&D. Furthermore, these estimates are combined with data on Government budget allocations for R&D (GBARD) in the broader context of overall budgetary support for R&D activities undertaken by governments. Government budget allocations for R&D include direct funding provided to all sectors, including contributions to R&D programmes abroad. For Costa Rica, which became the 38th member of the OECD in May 2021, data on GBARD and direct government funding of BERD have not yet been included. The OECD is currently working with Costa Rica’s authorities to collect and report internationally comparable R&D data for publication of the R&D statistics in future editions of the OECD databases on Main Science and Technology Indicators, R&D Statistics and R&D tax incentives Indicators. The latest indicators and information on R&D tax incentives also feature on the dedicated OECD website Measuring R&D tax incentives.
Tax expenditures are deviations from a benchmark tax system (OECD, 2010) and countries use different national benchmarks. Available estimates typically reflect the sum of foregone tax revenues – on an accruals basis – and refunds where applicable, with no or minimal adjustments for behavior effects. Some countries only report claims realised in a given year (cash basis), while others report losses to government on an accrual basis, excluding claims referring to earlier periods and including claims for current R&D to be used in the future.
For general and country-specific notes on the estimates of government tax relief for R&D expenditures (GTARD), see http://www.oecd.org/sti/rd-tax-stats-gtard-notes.pdf
The sources for the other indicators (direct funding of BERD, BERD, GBARD and GDP) include the OECD databases on Main Science and Technology Indicators (MSTI) and R&D Statistics (RDS) , Eurostat Research and Development Database, and UNESCO Institute for Statistics (UIS) Research and Development Database.
Source Source Contact person/organisation Contact person/organisationComments or questions regarding RDTAXEXP can be sent to RDTaxStatsContact@oecd.org.
Name of collection/source Name of collection/sourceOECD R&D tax expenditure (RDTAXEXP) dataset 2022/2
Direct source Direct sourceOECD R&D Tax Incentives database; https://oe.cd/rdtax
Data Characteristics Data Characteristics Date last updated Date last updatedRelease date: 7 April 2023
Other data characteristics Other data characteristicsThe new edition of the OECD Frascati Manual incorporates a new chapter dedicated to the measurement of R&D tax incentives (OECD, 2015), see http://oe.cd/frascati. The R&D data used in this publication have been collected and presented in line with the standard OECD methodology for R&D statistics as laid out in the OECD "Frascati Manual".
Reference period Reference periodYEARS COVERED: 2000 onward.
Population & Scope Population & Scope Geographic coverage Geographic coverageCOUNTRIES COVERED: Australia, Austria, Belgium, Canada, Chile, Colombia, Costa Rica, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Israel, Italy, Japan, Korea, Latvia, Lithuania, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey, United Kingdom, and United States.
NON-MEMBER ECONOMIES: Argentina, Brazil, Bulgaria, China, Croatia, Cyprus, Malta, Romania, Russian Federation, South Africa, and Thailand.
TERRITORIAL COVERAGE OF LATEST EDITION:
- In response to Russia's large-scale aggression against Ukraine, the OECD Council decided on 8 March 2022 to immediately suspend the participation of Russia and Belarus in OECD bodies. In view of this decision, the OECD suspended its solicitation of official statistics on R&D and R&D tax incentives from Russian authorities, leading to the absence of more recent R&D and R&D tax relief statistics for this country in the OECD database, while previously compiled data are still available.
- In this latest edition, the OECD has decided to put under review data on government tax relief for R&D expenditures (GTARD) and government-financed BERD for Iceland for the years 2011-2020 and 2015-2020 respectively, suppressing the publication of these headline indicators for those years until a number of questions on the coherence of these data have been effectively addressed.
- In the latest edition of the OECD Main Science and Technology Indicators Database, the OECD has decided put under review the data on government-financed BERD for China for the years 2019 and 2020, suppressing the publication of this headline indicator for those years until a number of questions on the coherence of these data have been effectively addressed.
The OECD R&D Tax Incentives database provides a set of indicators that reflect the level and structure of central and subnational government support for business R&D in form of R&D tax incentives and direct funding across OECD member countries and eleven non-member economies (Argentina, Brazil, Bulgaria, Croatia, Cyprus, People's Republic of China, Malta, Romania, Russian Federation, South Africa, and Thailand). This includes time-series indicators of tax expenditures for R&D, based on the latest 2022 OECD data collection on tax incentive support for R&D expenditures that was completed in December 2022. Estimates of the cost of R&D tax support at subnational government level, for the first time collected in this year's data collection, are reported whenever such provisions are applicable and relevant data are available. These estimates of the cost of central and subnational R&D tax relief have been combined with data on direct R&D funding, as compiled by National Statistical Offices based on reports from firms, in order to provide a more complete picture of government efforts to promote business R&D. Furthermore, these estimates are combined with data on Government budget allocations for R&D (GBARD) in the broader context of overall budgetary support for R&D activities undertaken by governments. Government budget allocations for R&D include direct funding provided to all sectors, including contributions to R&D programmes abroad. For Costa Rica, which became the 38th member of the OECD in May 2021, data on GBARD and direct government funding of BERD have not yet been included. The OECD is currently working with Costa Rica’s authorities to collect and report internationally comparable R&D data for publication of the R&D statistics in future editions of the OECD databases on Main Science and Technology Indicators, R&D Statistics and R&D tax incentives Indicators. The latest indicators and information on R&D tax incentives also feature on the dedicated OECD website Measuring R&D tax incentives.
Tax expenditures are deviations from a benchmark tax system (OECD, 2010) and countries use different national benchmarks. Available estimates typically reflect the sum of foregone tax revenues – on an accruals basis – and refunds where applicable, with no or minimal adjustments for behavior effects. Some countries only report claims realised in a given year (cash basis), while others report losses to government on an accrual basis, excluding claims referring to earlier periods and including claims for current R&D to be used in the future.
For general and country-specific notes on the estimates of government tax relief for R&D expenditures (GTARD), see http://www.oecd.org/sti/rd-tax-stats-gtard-notes.pdf
The sources for the other indicators (direct funding of BERD, BERD, GBARD and GDP) include the OECD databases on Main Science and Technology Indicators (MSTI) and R&D Statistics (RDS) , Eurostat Research and Development Database, and UNESCO Institute for Statistics (UIS) Research and Development Database.
Comments or questions regarding RDTAXEXP can be sent to RDTaxStatsContact@oecd.org.
OECD R&D tax expenditure (RDTAXEXP) dataset 2022/2
OECD R&D Tax Incentives database; https://oe.cd/rdtax
YEARS COVERED: 2000 onward.
Release date: 7 April 2023
The new edition of the OECD Frascati Manual incorporates a new chapter dedicated to the measurement of R&D tax incentives (OECD, 2015), see http://oe.cd/frascati. The R&D data used in this publication have been collected and presented in line with the standard OECD methodology for R&D statistics as laid out in the OECD "Frascati Manual".
COUNTRIES COVERED: Australia, Austria, Belgium, Canada, Chile, Colombia, Costa Rica, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Israel, Italy, Japan, Korea, Latvia, Lithuania, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey, United Kingdom, and United States.
NON-MEMBER ECONOMIES: Argentina, Brazil, Bulgaria, China, Croatia, Cyprus, Malta, Romania, Russian Federation, South Africa, and Thailand.
TERRITORIAL COVERAGE OF LATEST EDITION:
- In response to Russia's large-scale aggression against Ukraine, the OECD Council decided on 8 March 2022 to immediately suspend the participation of Russia and Belarus in OECD bodies. In view of this decision, the OECD suspended its solicitation of official statistics on R&D and R&D tax incentives from Russian authorities, leading to the absence of more recent R&D and R&D tax relief statistics for this country in the OECD database, while previously compiled data are still available.
- In this latest edition, the OECD has decided to put under review data on government tax relief for R&D expenditures (GTARD) and government-financed BERD for Iceland for the years 2011-2020 and 2015-2020 respectively, suppressing the publication of these headline indicators for those years until a number of questions on the coherence of these data have been effectively addressed.
- In the latest edition of the OECD Main Science and Technology Indicators Database, the OECD has decided put under review the data on government-financed BERD for China for the years 2019 and 2020, suppressing the publication of this headline indicator for those years until a number of questions on the coherence of these data have been effectively addressed.