Implied tax subsidy rates on R&D expenditures in Colombia

Colombia: Implied tax subsidy rates on R&D expenditures was -0.02 Index in 2025. ◆ Volatile

Latest (2025)
-0.02 Index
Change on year
unchanged
World rank
41st
of 44 countries
All-time high
0.34 Index
in 2016
All-time low
-0.02 Index
in 2000
Years of data
26
2000–2025

Implied tax subsidy rates on R&D expenditures in Colombia, 2000–2025

00.10.20.32000201220252000: -0.02 Index2001: -0.02 Index2002: -0.02 Index2003: -0.02 Index2004: -0.02 Index2005: -0.02 Index2006: -0.02 Index2007: -0.02 Index2008: -0.02 Index2009: -0.02 Index2010: 0.07 Index2011: 0.26 Index2012: 0.26 Index2013: 0.27 Index2014: 0.27 Index2015: 0.33 Index2016: 0.34 Index2017: 0.26 Index2018: 0.26 Index2019: 0.25 Index2020: 0.24 Index2021: 0.24 Index2022: 0.25 Index2023: -0.02 Index2024: -0.02 Index2025: -0.02 Index

Source: Organisation for Economic Co-operation and Development. Measured in Index.

Analysis

In 2025, implied tax subsidy rates on r&d expenditures in Colombia stood at -0.02 Index. That is the lowest value across all 26 years on record.

Compared with earlier readings it is down 106.1% over ten years.

Over the whole period, implied tax subsidy rates on r&d expenditures in Colombia peaked at 0.34 Index in 2016 and was at its lowest, -0.02 Index, in 2000.

That places Colombia 41st out of 44 countries with data for 2025, putting it in the bottom quarter.

The series is highly variable year to year, so single readings are best treated with caution.

Implied tax subsidy rates on R&D expenditures in Colombia, year by year

Annual values for Implied tax subsidy rates on R&D expenditures in Colombia, 2000 to 2025.
Year Index Change
2000 -0.02 Index
2001 -0.02 Index -0.0%
2002 -0.02 Index -0.0%
2003 -0.02 Index -0.0%
2004 -0.02 Index -0.0%
2005 -0.02 Index -0.0%
2006 -0.02 Index -0.0%
2007 -0.02 Index -0.0%
2008 -0.02 Index -0.0%
2009 -0.02 Index -0.0%
2010 0.07 Index -450.0%
2011 0.26 Index +271.4%
2012 0.26 Index +0.0%
2013 0.27 Index +3.8%
2014 0.27 Index +0.0%
2015 0.33 Index +22.2%
2016 0.34 Index +3.0%
2017 0.26 Index -23.5%
2018 0.26 Index +0.0%
2019 0.25 Index -3.8%
2020 0.24 Index -4.0%
2021 0.24 Index +0.0%
2022 0.25 Index +4.2%
2023 -0.02 Index -108.0%
2024 -0.02 Index -0.0%
2025 -0.02 Index -0.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s -0.02 Index -0.02 Index -0.02 Index 10
2010s 0.257 Index 0.07 Index 0.34 Index 10
2020s 0.1117 Index -0.02 Index 0.25 Index 6

Countries ranked near Colombia

  1. 41 Malta -0.02 Index compare
  2. 41 Argentina -0.02 Index compare
  3. 41 Costa Rica -0.02 Index compare

See the full ranking of 58 places →

More economy & growth data for Colombia

All data for Colombia →

Frequently asked questions

What is implied tax subsidy rates on r&d expenditures in Colombia?
Implied tax subsidy rates on r&d expenditures in Colombia was -0.02 Index in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest implied tax subsidy rates on r&d expenditures recorded in Colombia?
The highest recorded value was 0.34 Index in 2016.
What is the lowest implied tax subsidy rates on r&d expenditures recorded in Colombia?
The lowest recorded value was -0.02 Index in 2000.
How does Colombia rank for implied tax subsidy rates on r&d expenditures?
Colombia ranks 41st out of 44 countries with data for 2025.
Is implied tax subsidy rates on r&d expenditures rising or falling in Colombia?
Over the last ten years it is down 106.1%. The long-run trend across the full record is volatile.
Where does this Colombia data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Implied tax subsidy rates on R&D expenditures. Statizoid updates them automatically from the source API.

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Implied tax subsidy rates on R&D expenditures in Colombia. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 30 August 2026, from https://economy.statizoid.com/stat/implied-tax-subsidy-rates-on-r-and-d-expenditures/colombia/

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About this data

Indicator
Implied tax subsidy rates on R&D expenditures
Unit
Index
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
58 places, 1,462 data points, 2000–2025
Last refreshed

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.