European Union (27 countries from 01/02/2020) vs Poland: Implied tax subsidy rates on R&D expenditures
Implied tax subsidy rates on R&D expenditures over time
- European Union (27 countries from 01/02/2020)
- Poland
How they compare
Poland currently reports 0.28 Index against 0.14 Index in European Union (27 countries from 01/02/2020), a difference of 0.14 Index.
That makes Poland's figure about 2.0 times European Union (27 countries from 01/02/2020)'s.
The two have swapped places 1 time across 26 shared years of data; in 2000 it was European Union (27 countries from 01/02/2020) ahead.
European Union (27 countries from 01/02/2020) ranks 1st and Poland ranks 1st of 2 regions.
Across the 3 decades both report, European Union (27 countries from 01/02/2020) averaged higher in 2 and Poland in 1.
Head to head by decade
| Decade | European Union (27 countries from 01/02/2020) | Poland | Difference | Ahead |
|---|---|---|---|---|
| 2000s | 0.05 Index | -0.004 Index | 0.054 Index | European Union (27 countries from 01/02/2020) |
| 2010s | 0.108 Index | 0.044 Index | 0.064 Index | European Union (27 countries from 01/02/2020) |
| 2020s | 0.1367 Index | 0.2433 Index | 0.1067 Index | Poland |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher implied tax subsidy rates on r&d expenditures, European Union (27 countries from 01/02/2020) or Poland?
- Poland, at 0.28 Index against 0.14 Index in European Union (27 countries from 01/02/2020) as of 2025.
- What is the difference in implied tax subsidy rates on r&d expenditures between European Union (27 countries from 01/02/2020) and Poland?
- 0.14 Index, with Poland ahead.
- How many years of comparable data are there for European Union (27 countries from 01/02/2020) and Poland?
- 26 years are reported by both, from 2000 to 2025.
- How do European Union (27 countries from 01/02/2020) and Poland rank globally for implied tax subsidy rates on r&d expenditures?
- European Union (27 countries from 01/02/2020) ranks 1st and Poland ranks 1st of 2 regions.
- 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.