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R&D Incentives

aid-money © photocase.com/koli

© photocase.com/koli

In accordance with EU regulations, expenditures for research and development are generally considered as eligible to receive public funding, regardless of the particular business location and size of the company.

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 12% 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.

Austria Wirtschaftsservice (aws)

The aws is the federal investment and promotion bank of the Republic of Austria and supports research and technology-oriented company startups by granting low-interest ERP loans, awarding subsidies and issuing guarantees.
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