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R&D Tax Incentive

Secure research premium of 14 percent

Companies that incur expenses for research and experimental development can apply for a research premium of 14 percent for the research expenses they incur. Both in-house research and contract research are eligible for the premium.

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The biggest hurdles on the way to the research grant

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Paragraph jungle

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Missed deadlines

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Untapped potential

Expert opinion R&D Tax Incentive


Since 2012, the Austrian Research Promotion Agency (FFG) has been acting as an evaluator to review the content of the research premium.

The decisive factor in terms of content is primarily whether the implementation of the project or contract involves solving technical tasks that involve a technical risk and could be solved by building up technical knowledge in the company.

The assessment is made on the basis of the information provided, whereby the definitions of terms in Section 108c of the Income Tax Act, the Research Premium Ordinance and, in addition, in accordance with the so-called Frascati Manual (2002) of the OECD form the basis.

The Frascati Manual defines criteria, definitions and delimitations of research and experimental development, which are used as a basis for research and development projects throughout Europe. All funding agencies and also research premium-like tax incentives or credits in other EU countries refer to this basis when designing their guidelines and funding programs.

 Assessment basis


An important part of the application processing is the definition of the assessment basis. The correct allocation and delimitation are decisive: Which costs or which expenses may be taken into account?

What positions in

  • Personnel expenses
  • Material and equipment costs
  • External services
  • Travel and installation expenses
  • Financing costs
  • Overheads and
  • Investments

in the research premium are relevant and thus include the potential of 14% tax-free should be clarified before filing with the tax office.

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“Generate added value for the company for costs already incurred in innovative projects with the R&D Tax Incentive.” Elisabeth Martinelli

Our experts on the topic of R&D Tax Incentive

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Elisabeth Martinelli

Senior Consultant
Elisabeth Martinelli joined our team in Graz in 2017 and is responsible for research premium and R&D projects.

Barbara Dunst

Senior Consultant
Barbara Dunst joined our Graz team in September 2013 and works in the research premium area.
We offer a global and unique 360-degree service around innovation and financing and thus you get a comprehensive support for your projects.
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