R&D tax expenditure and direct government funding of BERD
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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 2020 OECD data collection on tax incentive support for R&D expenditures that was completed in October 2020. 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. 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 and GDP) include the OECD databases on Main Science and Technology Indicators, Eurostat Research and Development Database, and UNESCO Institute for Statistics (UIS) Research and Development Database.

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Comments or questions regarding RDTAXEXP can be sent to RDTaxStatsContact@oecd.org.

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OECD R&D tax expenditure (RDTAXEXP) dataset 2020/2

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OECD R&D Tax Incentives database; https://oe.cd/rdtax

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Release date: 19 March 2021.

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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".

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YEARS COVERED: 2000 onward.

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COUNTRIES COVERED: Australia, Austria, Belgium, Canada, Chile, Colombia, 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.

R&D tax expenditure and direct government funding of BERDAbstract

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 2020 OECD data collection on tax incentive support for R&D expenditures that was completed in October 2020. 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. 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 and GDP) include the OECD databases on Main Science and Technology Indicators, Eurostat Research and Development Database, and UNESCO Institute for Statistics (UIS) Research and Development Database.

Contact person/organisation

Comments or questions regarding RDTAXEXP can be sent to RDTaxStatsContact@oecd.org.

Name of collection/source

OECD R&D tax expenditure (RDTAXEXP) dataset 2020/2

Direct source

OECD R&D Tax Incentives database; https://oe.cd/rdtax

Reference period

YEARS COVERED: 2000 onward.

Date last updated

Release date: 19 March 2021.

Other data characteristics

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".

Geographic coverage

COUNTRIES COVERED: Australia, Austria, Belgium, Canada, Chile, Colombia, 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.