Research is promoted directly by means of subsidies, loans and guarantees and indirectly by means of the research premium, i.e. tax incentives relating to R&D expenditures. The criteria applying to research promotion are based on the type of the research project as well as the size of the enterprise.
Tax incentives for research: the research premium
For research or experimental developmental expenditures, companies can subsequently claim a research premium comprising 14% of the costs. With respect to contract research, the research premium can be claimed for expenditures of up to EUR 1 million per financial year.
An expert opinion of the Research Investment Promotion Agency FFG is required for claiming entitlement to the research premium for in-house research. The research premium is credited to the tax account of the taxable company.
The following funding agencies support research-oriented enterprises by offering an extensive range of promotion measures and services:
Austrian Research Promotion Agency (FFG)
The Austrian Research Promotion Agency is the central research promotion institution for promoting and funding application-oriented research, technology and innovation.
