Research & Development tax incentives Austria


Research and Development

Are you aware of all the tax incentives?

Discover and profit from all R&D-related tax incentives available to your business. We are ideally placed to support you in maximizing these opportunities.

Is business involved in newly developing or significantly enhancing:
  • materials
  • processes, methods and systems
  • plant and machinery
  • products
  • services
Your 10% R&D tax credit can also be claimed:
  • for aborted research and development activities
  • in the case of tax losses
  • for developing certain software
  • as a commissioned researcher
  • for experimental development phases prior to production
The following qualify as R&D expenses:
  • wages and salaries
  • purchase of fixed assets
  • other expenses and purchased services
  • overhead costs
  • interest costs
  • purchase of property connected to R&D activities (partial)
Level of your tax benefit
  • the R&D tax credit amounts to 10% of the cost base
  • the cost base is unlimited for in-house R&D
  • for commissioned research the cost base is limited to €1 million
  • the above are applicable even when generating tax losses or minor profits

New legal position

Since January 1st 2013 a certified assessment by the Austrian Research Promotion Agency is required when applying for the R&D tax credit. This assessment must be submitted with clearly defined project aims and specifications from the outset! For projects not yet finalized and of more than one year in duration a binding research confirmation can also be received from the tax office. With a confirmation issued by a qualified auditor it is also possible to apply for an assessment of the cost base.

Our Service

In a non-binding first consultation we can evaluate whether your company meets the necessary criteria to apply for R&D tax credits in your specific business sector. After confirming our proposal we will then identify projects that qualify for the R&D tax credit. Afterwards you will receive support from our experts in preparing the documentation for the qualifying projects as well as additional documents necessary for the application. We are also able to support you in submitting the application for the certified assessment or the binding research confirmation from the Austrian Research Promotion Agency and the tax office respectively. We can also support you in applying for an assessment of the cost base.

Service R&D TAx Incentives in Austria

Mag. Herbert Kovar

Mag. Herbert Kovar

Partner Tax & Legal

Herbert Kovar ist Managing Partner Tax & Legal bei Deloitte Österreich. Seine Tätigkeitsschwerpunkte liegen im Bereich des internationalen Konzernsteuerrechts und der steuerlichen Transaktionsberatung... Mehr

Dipl.-Ing. Jan-Martin Freese

Dipl.-Ing. Jan-Martin Freese

Manager Förderberatung

Jan-Martin Freese ist Abteilungsleiter für Global Investment & Innovation Incentives (Gi3). Seine umfassende Erfahrung begründet sich durch seine frühere Tätigkeit in führender Position bei der Österr... Mehr