Survey of Global Investment and Innovation Incentives

About the Gi³ survey

The survey of Global Investment and Innovation Incentives (Gi³) reflects the wide variety of tax and fiscal policies adopted by governments worldwide to promote business R&D. Most of the 34 Organization for Economic Co-Operation and Development (OECD) countries offer preferential tax treatment to R&D expenditure—including current deductions, allowances and credits, and accelerated depreciation of R&D capital expenditure. A number of countries have innovation or patent boxes, under which income attributable to intellectual property (IP) developed through R&D is taxed at favorable rates. In addition, all OECD countries offer R&D grants, loans, or other fiscal incentives.

There is no consistent global trend reflecting a movement toward curtailing or expanding R&D incentives. In fact, some countries expanded select incentives and curtailed others. The following is a brief review of the changes since March 2014, which demonstrates that many governments are continuing to search for the right mix of incentives to encourage the growth of R&D in their countries.

Many of the countries reviewed in this 6th edition of Deloitte’s Global Survey of R&D Incentives have changed their laws or policies since the last edition in March 2014.

Gi³ survey preface

This version reflects that out of the 34 countries covered in the Global Survey:

• Thirteen countries expanded their R&D incentives
• Three curtailed their R&D incentives
• Five clarified their R&D incentives
• Seven countries have proposed changes to their R&D incentives

Information current as of 1 December 2015.

Explore countries in the 2015 global survey

Summaries of countries applying key criteria