{"id":2024,"date":"2022-04-19T20:43:07","date_gmt":"2022-04-19T18:43:07","guid":{"rendered":"http:\/\/inspiralia.at.w01ce9fb.kasserver.com\/?post_type=foerderung&p=2024"},"modified":"2026-01-13T08:42:14","modified_gmt":"2026-01-13T07:42:14","slug":"rd-tax-incentive","status":"publish","type":"foerderung","link":"https:\/\/www.inspiralia.at\/en\/foerderung\/rd-tax-incentive\/","title":{"rendered":"R&D Tax Incentive"},"content":{"rendered":"
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\n R&D Tax Incentive<\/span>

Secure research premium of 14 percent<\/h1>

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.<\/p>\n<\/div>\n

Arrange a meeting on the R&D Tax Incentive<\/a><\/div>\n \n <\/div>\n <\/div>\n
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\n What and who is funded?<\/span> <\/h2>\n <\/div>\n <\/div>\n <\/div>\n\n\n\n
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Research & Experimental Development (R&D)<\/h3>\n

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.<\/p>\n<\/div>\n <\/div>\n \n <\/div>\n

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Requirements for the research premium (R&D tax incentive)<\/h3>\n

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.<\/p>\n<\/div>\n <\/div>\n \n <\/div>\n

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Companies of all sizes and industries\u2026
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\u2026with company headquarters or business premises in Austria and operating income, regardless of legal form, are generally eligible for funding.<\/p>\n<\/div>\n <\/div>\n \n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n\n\n

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\n What and who is funded?<\/span> <\/h2>\n <\/div>\n <\/div>\n <\/div>\n\n\n\n
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Tax credit of 14%<\/h3>\n

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.<\/p>\n<\/div>\n <\/div>\n \n <\/div>\n

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Assessment base<\/h3>\n

The following R&D costs or expenses are generally eligible for funding:<\/p>\n

o\u00a0Personnel costs (including working shareholders)<\/p>\n

o External services<\/p>\n

o Material and equipment costs<\/p>\n

o Travel and installation expenses<\/p>\n

o R&D investments<\/p>\n

o Overhead costs<\/p>\n

o Financing costs<\/p>\n<\/div>\n <\/div>\n \n <\/div>\n

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Application<\/h3>\n

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.<\/p>\n<\/div>\n <\/div>\n \n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n\n\n

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\n Learn more about the R&D tax incentive in our video.<\/span> <\/h2>\n <\/div>\n <\/div>\n <\/div>\n\n\n\n
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Show All<\/div>\r\n
Inspiralia-Videos<\/div>\r\n
R&D<\/div>\r\n <\/div>\r\n
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The Austrian R&D Tax Incentive – A short overview<\/h3>
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