- agency
- Federal Ministry of Finance (administered with FFG expert opinion)
- amount
- Refundable tax credit of 14% of R&D expenses, paid in cash even if the company is loss-making; no overall cap on in-house R&D; subcontracted R&D capped at EUR 1 million eligible base (max premium EUR 140,000).
- country
- Austria
- deadline or recurrence
- Annual, claimed via the tax return for the relevant financial year (ongoing).
- eligibility
- Companies (incl. startups) conducting R&D in Austria, in-house or contract research; an FFG expert opinion confirming the R&D nature of the expenses is required. Eligible costs include personnel, materials, R&D investments, finance costs and overheads.