Canada vs Sweden: Implied tax subsidy rates on R&D expenditures
Implied tax subsidy rates on R&D expenditures over time
- Canada
- Sweden
How they compare
Canada currently reports 0.11 Index against 0.11 Index in Sweden, a difference of 0 Index.
The two have swapped places 1 time across 26 shared years of data; in 2000 it was Canada ahead.
Canada ranks 21st and Sweden ranks 21st of 44 countries.
Across the 3 decades both report, Canada averaged higher in 2 and Sweden in 1.
Head to head by decade
| Decade | Canada | Sweden | Difference | Ahead |
|---|---|---|---|---|
| 2000s | 0.131 Index | -0.01 Index | 0.141 Index | Canada |
| 2010s | 0.116 Index | 0.026 Index | 0.09 Index | Canada |
| 2020s | 0.1017 Index | 0.1033 Index | 0.0017 Index | Sweden |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher implied tax subsidy rates on r&d expenditures, Canada or Sweden?
- Canada, at 0.11 Index against 0.11 Index in Sweden as of 2025.
- What is the difference in implied tax subsidy rates on r&d expenditures between Canada and Sweden?
- 0 Index, with Canada ahead.
- How many years of comparable data are there for Canada and Sweden?
- 26 years are reported by both, from 2000 to 2025.
- How do Canada and Sweden rank globally for implied tax subsidy rates on r&d expenditures?
- Canada ranks 21st and Sweden ranks 21st of 44 countries.
- Where does this data come from?
- Organisation for Economic Co-operation and Development, published as Implied tax subsidy rates on R&D expenditures. Statizoid refreshes it automatically from the source and publishes the full history for both places.
Individual pages
About this data
The OECD R&D Tax Incentives database presents OECD time-series indicators of implied tax subsidy rates on R&D expenditures by firm size and profitability scenario for OECD member countries and other major economies, drawing on data collected in the OECD R&D tax incentives surveys since 2007. Implied R&D tax subsidy rates are defined as 1 minus the B-Index, a measure of the before-tax income needed by a “representative” firm to break even on one additional monetary unit of R&D outlay (Warda, 2001; OECD, 2023). The more generous the tax provisions for R&D, the lower the before-tax breakeven economic return required by firms and the higher the implied marginal R&D tax subsidy. The OECD time-series estimates of implied R&D tax subsidy rates is based on headline tax credit and allowance rates. Due to limited historical data availability, the estimates are not adjusted for provisions that bound the tax benefits received by firms (e.g. ceilings, thresholds). They therefore provide an upper bound for the marginal tax subsidy implied by R&D tax relief measures at central government level across countries over time. OECD (2019) provides a practical guide to using the OECD R&D Tax Incentives database, describing the R&D tax incentive time series data and highlighting their potential for internationally comparative work through descriptive indicators and econometric analysis.