Compliance library
R&D tax program standards
- 60 firms
United Kingdom
In-depthR&D tax relief
Corporation-tax relief for companies resolving scientific or technological uncertainty, delivered through the merged scheme and enhanced support for …
Read the explainer → - 52 firms
United States
In-depthR&D tax credit (§41)
A federal credit for increasing research activities, available to companies of all sizes and, for eligible startups, applicable against payroll taxes.
Read the explainer → - 43 firms
Canada
In-depthSR&ED
Canada's largest federal support for business R&D, delivering investment tax credits on eligible experimental development and research.
Read the explainer → - 31 firms
Australia
In-depthR&D tax incentive
A jointly administered incentive offering a refundable offset for smaller companies and a tiered non-refundable offset for larger ones.
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United Arab Emirates
In-depthR&D tax credit (Corporate Tax)
An expenditure-based R&D incentive introduced within the UAE corporate tax framework, designed to reward qualifying research performed in the UAE.
Read the explainer → - 22 firms
India
Section 35 R&D deduction
India's Section 35 R&D deduction rewards qualifying research and development performed by companies operating in India.
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Ireland
In-depthR&D tax credit
A corporation-tax credit for qualifying R&D expenditure in Ireland, with options that can improve cash timing for eligible claimants.
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Japan
Research tax credit
Japan's Research tax credit rewards qualifying research and development performed by companies operating in Japan.
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Spain
I+D+i deduction
Spain's I+D+i deduction rewards qualifying research and development performed by companies operating in Spain.
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Brazil
Lei do Bem
Brazil's Lei do Bem rewards qualifying research and development performed by companies operating in Brazil.
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Italy
R&S tax credits
Italy's R&S tax credits rewards qualifying research and development performed by companies operating in Italy.
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Mexico
R&D tax credit (CII)
Mexico's R&D tax credit (CII) rewards qualifying research and development performed by companies operating in Mexico.
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South Korea
R&D tax credit
South Korea's R&D tax credit rewards qualifying research and development performed by companies operating in South Korea.
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Netherlands
WBSO / innovation box
Netherlands's WBSO / innovation box rewards qualifying research and development performed by companies operating in Netherlands.
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France
In-depthCrédit d'impôt recherche (CIR)
France's flagship research tax credit for qualifying R&D expenditure, with a documentation culture that rewards rigorous technical files.
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Germany
In-depthForschungszulage
A federal research allowance for qualifying R&D, typically claimed after a technical certificate and processed through the tax office.
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New Zealand
R&D tax incentive
New Zealand's R&D tax incentive rewards qualifying research and development performed by companies operating in New Zealand.
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Switzerland
R&D super-deduction
Switzerland's R&D super-deduction rewards qualifying research and development performed by companies operating in Switzerland.
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South Africa
Section 11D R&D
South Africa's Section 11D R&D rewards qualifying research and development performed by companies operating in South Africa.
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Austria
Forschungsprämie
Austria's Forschungsprämie rewards qualifying research and development performed by companies operating in Austria.
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Belgium
R&D tax credit
Belgium's R&D tax credit rewards qualifying research and development performed by companies operating in Belgium.
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Denmark
FoU-fradrag
Denmark's FoU-fradrag rewards qualifying research and development performed by companies operating in Denmark.
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Finland
R&D tax deduction
Finland's R&D tax deduction rewards qualifying research and development performed by companies operating in Finland.
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Israel
Section 20A R&D credit
Israel's Section 20A R&D credit rewards qualifying research and development performed by companies operating in Israel.
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Norway
SkatteFUNN
Norway's SkatteFUNN rewards qualifying research and development performed by companies operating in Norway.
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Portugal
SIFIDE
Portugal's SIFIDE rewards qualifying research and development performed by companies operating in Portugal.
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Sweden
R&D tax relief
Sweden's R&D tax relief rewards qualifying research and development performed by companies operating in Sweden.
Read the explainer → - 6 firms
Singapore
Enterprise Innovation Scheme
Singapore's Enterprise Innovation Scheme rewards qualifying research and development performed by companies operating in Singapore.
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R&D incentives, briefly
What is an R&D tax incentive?
An R&D tax incentive is a government program that lowers the after-tax cost of research and development, either by reducing tax owed or, in refundable regimes, by paying cash. Eligibility usually turns on resolving genuine scientific or technological uncertainty through systematic work.
Do R&D incentives differ by country?
Yes. Programs differ in rate, refundability, filing route, and the definition of qualifying activity. Some are delivered as tax credits, others as enhanced deductions or offsets. This library summarizes each jurisdiction and links to a program explainer.
Is any of this tax advice?
No. The Credit Index standards library is educational. Confirm eligibility, current rates, and deadlines with a qualified adviser and the official authority before relying on any figure.
How do I find a qualified advisor?
Open a jurisdiction to read its program explainer, then use the directory to compare vetted practitioners by program and location. Each firm profile lists services and links to the firm's official site.
The Credit Index standards library is informational and does not provide tax or legal advice. Confirm current rules with the official authority and a qualified adviser. Find one in the directory.