Implied tax subsidy rates on R&D expenditures in Finland
Finland: Implied tax subsidy rates on R&D expenditures was 0.09 Index in 2025. ◆ Volatile
Implied tax subsidy rates on R&D expenditures in Finland, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Index.
Analysis
In 2025, implied tax subsidy rates on r&d expenditures in Finland stood at 0.09 Index.
Over the whole period, implied tax subsidy rates on r&d expenditures in Finland peaked at 0.15 Index in 2013 and was at its lowest, -0.01 Index, in 2000.
That places Finland 23rd out of 44 countries with data for 2025, putting it in the middle of the range.
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 Finland, year by year
| Year | Index | Change |
|---|---|---|
| 2000 | -0.01 Index | — |
| 2001 | -0.01 Index | -0.0% |
| 2002 | -0.01 Index | -0.0% |
| 2003 | -0.01 Index | -0.0% |
| 2004 | -0.01 Index | -0.0% |
| 2005 | -0.01 Index | -0.0% |
| 2006 | -0.01 Index | -0.0% |
| 2007 | -0.01 Index | -0.0% |
| 2008 | -0.01 Index | -0.0% |
| 2009 | -0.01 Index | -0.0% |
| 2010 | -0.01 Index | -0.0% |
| 2011 | -0.01 Index | -0.0% |
| 2012 | -0.01 Index | -0.0% |
| 2013 | 0.15 Index | -1600.0% |
| 2014 | 0.12 Index | -20.0% |
| 2015 | 0 Index | -100.0% |
| 2016 | 0 Index | — |
| 2017 | 0 Index | — |
| 2018 | 0 Index | — |
| 2019 | 0 Index | — |
| 2020 | 0 Index | — |
| 2021 | 0 Index | — |
| 2022 | 0 Index | — |
| 2023 | 0.09 Index | — |
| 2024 | 0.09 Index | +0.0% |
| 2025 | 0.09 Index | +0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | -0.01 Index | -0.01 Index | -0.01 Index | 10 |
| 2010s | 0.024 Index | -0.01 Index | 0.15 Index | 10 |
| 2020s | 0.045 Index | 0 Index | 0.09 Index | 6 |
Countries ranked near Finland
More economy & growth data for Finland
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.48 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.51 Percent per annum (2029)
- Services, value added (constant LCU), per capita 27,216 constant LCU per person (2025)
- GDP deflator (base year varies by country), annual growth rate 1.48 % change on previous year (2025)
- Gross value added at basic prices (GVA) (current US$), annual growth 5.87 % change on previous year (2025)
- Gross value added at basic prices (GVA) (current US$), per unit of GDP 0.8723 current US$ per US$ of GDP (2025)
- Gross value added at basic prices (GVA) (current US$), per capita 48,978 current US$ per person (2025)
- Gross value added at basic prices (GVA) (current LCU), annual growth 1.41 % change on previous year (2025)
- Gross value added at basic prices (GVA) (current LCU), per unit of GDP 0.7719 current LCU per US$ of GDP (2025)
- Gross value added at basic prices (GVA) (current LCU), per capita 43,344 current LCU per person (2025)
Frequently asked questions
- What is implied tax subsidy rates on r&d expenditures in Finland?
- Implied tax subsidy rates on r&d expenditures in Finland was 0.09 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 Finland?
- The highest recorded value was 0.15 Index in 2013.
- What is the lowest implied tax subsidy rates on r&d expenditures recorded in Finland?
- The lowest recorded value was -0.01 Index in 2000.
- How does Finland rank for implied tax subsidy rates on r&d expenditures?
- Finland ranks 23rd out of 44 countries with data for 2025.
- Where does this Finland 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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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.