R&D combined tax deduction

An extra tax deduction on R&D wages and bought-in R&D services. It is not state aid, so it uses no de minimis headroom and can be claimed alongside grants.

Key facts

Provider: Tax Administration
Type: Tax incentive
Typical amount: extra deductions up to €1M/yr
Rate / terms: 50% general + 45% incremental
Legal basis: Not state aid
Who it is for: Micro to large companies · R&D, digitalisation