KPMG report: Overview of R&D tax incentives, by country (2021)

A report of R&D tax incentives across the globe

A report of R&D tax incentives across the globe

Research and development (R&D) tax incentive regimes are widely adopted in advanced economies.

As more countries have recognized the importance of research and innovation for economic growth, they have added R&D tax incentives and increased their support of R&D using grants and other forms of funding. Currently, over 50 jurisdictions have some form of an R&D incentive, with certain countries offering multiple R&D tax incentives.

Read the Global R&D Incentives Guide [PDF 14 MB] (204 pages) prepared by KPMG LLP

This KPMG report provides for each jurisdiction:

  • An overview or summary of the incentive and relief provided
  • A local definition of R&D
  • Eligibility requirements
  • Relevant dates, including statutory filings
  • An overview of the registration process and administrative and jurisdictional requirements
  • Summary information on other applicable or related incentives



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