Forschungsprämie (Austrian Research Premium)
FFG / Austrian tax authorities
14% of eligible R&D expenditure, credited even if the company has no profit
Research premium credited by the tax office to the taxpayer's account for in-house and contract R&D, available to companies that do not report a taxable profit.
- Eligibility
- Open to all research fields and to large enterprises, SMEs, start-ups, individual researchers and other taxpayers meeting the statutory requirements. Contract research is capped at €1,000,000 per financial year.
- Available in
Austria- Details
- Tiers, how to apply, what to watch out for and sources are free with an account.
