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 2022/1

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

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".

YEARS COVERED: 2000 onward.