Implied tax subsidy rates on R&D expenditures in France
France: Implied tax subsidy rates on R&D expenditures was 0.29 Index in 2025. ▲ Rising
Implied tax subsidy rates on R&D expenditures in France, 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 France stood at 0.29 Index.
That represents a change of down 17.1% over ten years.
Over the whole period, implied tax subsidy rates on r&d expenditures in France peaked at 0.43 Index in 2008 and was at its lowest, 0.06 Index, in 2000.
That places France 3rd out of 44 countries with data for 2025, putting it in the top 10%.
The long-run direction has been consistently rising across the 26 years of available data.
Implied tax subsidy rates on R&D expenditures in France, year by year
| Year | Index | Change |
|---|---|---|
| 2000 | 0.06 Index | — |
| 2001 | 0.06 Index | +0.0% |
| 2002 | 0.06 Index | +0.0% |
| 2003 | 0.06 Index | +0.0% |
| 2004 | 0.11 Index | +83.3% |
| 2005 | 0.11 Index | +0.0% |
| 2006 | 0.17 Index | +54.5% |
| 2007 | 0.18 Index | +5.9% |
| 2008 | 0.43 Index | +138.9% |
| 2009 | 0.33 Index | -23.3% |
| 2010 | 0.33 Index | +0.0% |
| 2011 | 0.34 Index | +3.0% |
| 2012 | 0.34 Index | +0.0% |
| 2013 | 0.35 Index | +2.9% |
| 2014 | 0.35 Index | +0.0% |
| 2015 | 0.35 Index | +0.0% |
| 2016 | 0.33 Index | -5.7% |
| 2017 | 0.33 Index | +0.0% |
| 2018 | 0.33 Index | +0.0% |
| 2019 | 0.33 Index | +0.0% |
| 2020 | 0.31 Index | -6.1% |
| 2021 | 0.3 Index | -3.2% |
| 2022 | 0.29 Index | -3.3% |
| 2023 | 0.29 Index | +0.0% |
| 2024 | 0.29 Index | +0.0% |
| 2025 | 0.29 Index | +0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 0.157 Index | 0.06 Index | 0.43 Index | 10 |
| 2010s | 0.338 Index | 0.33 Index | 0.35 Index | 10 |
| 2020s | 0.295 Index | 0.29 Index | 0.31 Index | 6 |
Countries ranked near France
- 1 Poland 0.28 Index compare
- 1 Portugal 0.31 Index compare
- 2 Iceland 0.3 Index compare
- 2 Lithuania 0.27 Index compare
- 2 Viet Nam 0.12 Index compare
- 4 Slovenia 0.2 Index compare
- 4 Ireland 0.27 Index compare
- 5 Spain 0.26 Index compare
- 5 United Kingdom 0.18 Index compare
- 6 Chile 0.24 Index compare
- 6 China 0.24 Index compare
- 6 Netherlands 0.14 Index compare
More economy & growth data for France
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.18 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.34 Percent per annum (2029)
- Services, value added (constant LCU), per capita 27,936 constant LCU per person (2025)
- GDP deflator (base year varies by country), annual growth rate 1.18 % change on previous year (2025)
- Gross value added at basic prices (GVA) (current US$), annual growth 6.05 % change on previous year (2025)
- Gross value added at basic prices (GVA) (current US$), per unit of GDP 0.8903 current US$ per US$ of GDP (2025)
- Gross value added at basic prices (GVA) (current US$), per capita 43,613 current US$ per person (2025)
- Gross value added at basic prices (GVA) (current LCU), annual growth 1.58 % change on previous year (2025)
- Gross value added at basic prices (GVA) (current LCU), per unit of GDP 0.7879 current LCU per US$ of GDP (2025)
- Gross value added at basic prices (GVA) (current LCU), per capita 38,596 current LCU per person (2025)
Frequently asked questions
- What is implied tax subsidy rates on r&d expenditures in France?
- Implied tax subsidy rates on r&d expenditures in France was 0.29 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 France?
- The highest recorded value was 0.43 Index in 2008.
- What is the lowest implied tax subsidy rates on r&d expenditures recorded in France?
- The lowest recorded value was 0.06 Index in 2000.
- How does France rank for implied tax subsidy rates on r&d expenditures?
- France ranks 3rd out of 44 countries with data for 2025.
- Is implied tax subsidy rates on r&d expenditures rising or falling in France?
- Over the last ten years it is down 17.1%. The long-run trend across the full record is rising.
- Where does this France 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.