R&D Global Credits and Incentives

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More than 30 countries offer tax credits and incentives to encourage companies to locate and perform research and development (R&D) within their jurisdictions. They do this in order to increase R&D investment, and thus enhance their economies. Governments believe that when there is a large investment in science and technology, there is a corresponding increase in business, production, and important, job creation. In many cases the credits and incentives offered are very generous.

The benefits and incentives of the various R&D regimes range widely. Some countries are more generous than other providing benefits for all expenditure (volume-based) while other mainly provide benefits on amounts in excess of a comparative time period (incremental based). Capital expenditure and overhead costs are only included in a few counties. Internationally, certain countries allow R&D to be performed outside their jurisdiction, yet other require the work to be performed within their borders.

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