Countries offering research grants only | Deloitte US | Tax has been added to your bookmarks.
Countries offering research grants only
Summary of key criteria
The below countries featured in the 2015 Global Survey of R&D Incentives, offer research grants only.
Nonrepayable cash grants for research projects are awarded on a “per project” basis, usually for collaborative projects.
Cash grants are provided through 1) High Added Value Technological Innovation for Technological Research, Development, and Innovation (INNOVAPYME); 2) Development and Innovation of Precursor Technologies for Technological Research, Development, and Innovation (PROINNOVA); and 3) Technological Innovation to Enhance Competitiveness for Technological Research, Development, and Innovation (INNOVATEC).
See other summaries of key criteria
- Refundable research of tax credits
- Qualified research must be performed within the country
- Countries that allow some research to be performed outside the country
- Countries that permit qualified research activities to be performed outside the country without any restriction
- Qualified contract research allowed
- Treatment of income and expenses related to IP
- Jurisdictions offering super deductions