Activities in R&D are funded, with a focus on innovation and novelty compared to the current state of knowledge, as well as technical challenges. The implementation must involve technical uncertainties and contribute to building knowledge within the company.
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Secure research premium of 14 percent
Companies that incur expenses for research and experimental development can apply for a tax incentive of 14 percent on their eligible research costs. This premium applies to both in-house research within the company and contract research.
What and who is funded?
Research & Experimental Development (R&D)
Requirements for the research premium (R&D tax incentive)
Both in-house R&D within the company and contract research conducted by third parties from the EU/EEA area are eligible for funding. There are no content-related restrictions.
Companies of all sizes and industries…
…with company headquarters or business premises in Austria and operating income, regardless of legal form, are generally eligible for funding.
What and who is funded?
Tax credit of 14%
The research premium provides funding for R&D expenses (the assessment base) with a 14% tax credit. This credit is tax-free and independent of taxable profit.
Assessment base
The following R&D costs or expenses are generally eligible for funding:
o Personnel costs (including working shareholders)
o External services
o Material and equipment costs
o Travel and installation expenses
o R&D investments
o Overhead costs
o Financing costs
Application
The application is submitted annually via FinanzOnline and can be made once the respective fiscal year is completed. The content review to determine whether the activities qualify as R&D is conducted by the FFG.
Learn more about theR&D tax incentive in our video.
The Austrian R&D Tax Incentive – A short overview
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More InformationTax incentive evaluation
Since 2012, the Austrian Research Promotion Agency (FFG) has been responsible for conducting the content review of the research premium as an expert assessor.
The key criterion is primarily whether, during the implementation of the project or contract, technical challenges had to be solved that involved technical risks and were addressed through the development of technical knowledge within the company.
The assessment is based on the submitted information, with definitions according to § 108c of the Austrian Income Tax Act (EStG), the Research Premium Regulation, and additionally based on the OECD’s Frascati Manual (2002).
The Frascati Manual provides criteria, definitions, and distinctions for research and experimental development, which serve as the European-wide basis for research and development projects. All funding agencies and research premium-like tax benefits or credits in other EU countries refer to this framework in designing their guidelines and funding programs.
Our experts on the topic R&D Tax Incentive
Björn Ableitner
Team LeadBjörn Ableitner is part of our Graz team and is the team leader for the R&D Tax Incentive.
bjoern.ableitner@inspiralia.com 
+43 5775 051 
Barbara Dunst
Senior ConsultantBarbara Dunst supports our team in Graz and works in our department for R&D tax incentive.
Melanie Bäck
Consultant Tax IncentiveMelanie Bäck ist Teil in currently in Graz and works as Consultant in the field Tax Incentive.
Claudia Kerschbaumer
ConsultantClaudia Kerschbaumer is part of our team in Graz and works in the area of R&D Tax Incentive.
Alexander Binder
ConsultantAlexander Binder is part of our team in Graz and works in the area of r&d tac incentive and invest.
Clemens Frank
ConsultantClemens Frank is part of our team in Graz and works as a consultant in the area of research tax incentive.
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