South Africa vs Sweden: Implied tax subsidy rates on R&D expenditures
Implied tax subsidy rates on R&D expenditures over time
- South Africa
- Sweden
How they compare
South Africa currently reports 0.12 Index against 0.11 Index in Sweden, a difference of 0.01 Index.
That makes South Africa's figure about 1.1 times Sweden's.
The two have swapped places 1 time across 26 shared years of data; in 2000 it was Sweden ahead.
South Africa ranks 20th and Sweden ranks 21st of 44 countries.
South Africa has averaged higher in every one of the 3 decades both report.
Head to head by decade
| Decade | South Africa | Sweden | Difference | Ahead |
|---|---|---|---|---|
| 2000s | 0.048 Index | -0.01 Index | 0.058 Index | South Africa |
| 2010s | 0.13 Index | 0.026 Index | 0.104 Index | South Africa |
| 2020s | 0.1233 Index | 0.1033 Index | 0.02 Index | South Africa |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher implied tax subsidy rates on r&d expenditures, South Africa or Sweden?
- South Africa, at 0.12 Index against 0.11 Index in Sweden as of 2025.
- What is the difference in implied tax subsidy rates on r&d expenditures between South Africa and Sweden?
- 0.01 Index, with South Africa ahead.
- How many years of comparable data are there for South Africa and Sweden?
- 26 years are reported by both, from 2000 to 2025.
- How do South Africa and Sweden rank globally for implied tax subsidy rates on r&d expenditures?
- South Africa ranks 20th 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.