Lithuania vs United Kingdom: Implied tax subsidy rates on R&D expenditures
Implied tax subsidy rates on R&D expenditures over time
- Lithuania
- United Kingdom
How they compare
Lithuania currently reports 0.27 Index against 0.18 Index in United Kingdom, a difference of 0.09 Index.
That makes Lithuania's figure about 1.5 times United Kingdom's.
The two have swapped places 1 time across 26 shared years of data; in 2000 it was United Kingdom ahead.
Lithuania ranks 2nd and United Kingdom ranks 5th of 12 countries.
Across the 3 decades both report, Lithuania averaged higher in 2 and United Kingdom in 1.
Head to head by decade
| Decade | Lithuania | United Kingdom | Difference | Ahead |
|---|---|---|---|---|
| 2000s | 0.059 Index | 0.064 Index | 0.005 Index | United Kingdom |
| 2010s | 0.25 Index | 0.092 Index | 0.158 Index | Lithuania |
| 2020s | 0.2533 Index | 0.15 Index | 0.1033 Index | Lithuania |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher implied tax subsidy rates on r&d expenditures, Lithuania or United Kingdom?
- Lithuania, at 0.27 Index against 0.18 Index in United Kingdom as of 2025.
- What is the difference in implied tax subsidy rates on r&d expenditures between Lithuania and United Kingdom?
- 0.09 Index, with Lithuania ahead.
- How many years of comparable data are there for Lithuania and United Kingdom?
- 26 years are reported by both, from 2000 to 2025.
- How do Lithuania and United Kingdom rank globally for implied tax subsidy rates on r&d expenditures?
- Lithuania ranks 2nd and United Kingdom ranks 5th of 12 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.