Implied tax subsidy rates on R&D expenditures in Hong Kong, China
Hong Kong, China: Implied tax subsidy rates on R&D expenditures was 0.14 Index in 2025. ◆ Volatile
Implied tax subsidy rates on R&D expenditures in Hong Kong, China, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Index.
Analysis
Hong Kong, China recorded 0.14 Index for implied tax subsidy rates on r&d expenditures in 2025. That is the highest value across all 26 years on record.
The figure is up 1,500.0% over ten years.
Over the whole period, implied tax subsidy rates on r&d expenditures in Hong Kong, China peaked at 0.14 Index in 2018 and was at its lowest, -0.01 Index, in 2000.
That places Hong Kong, China 18th 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 Hong Kong, China, 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 | -0.01 Index | -0.0% |
| 2014 | -0.01 Index | -0.0% |
| 2015 | -0.01 Index | -0.0% |
| 2016 | -0.01 Index | -0.0% |
| 2017 | -0.01 Index | -0.0% |
| 2018 | 0.14 Index | -1500.0% |
| 2019 | 0.14 Index | +0.0% |
| 2020 | 0.14 Index | +0.0% |
| 2021 | 0.14 Index | +0.0% |
| 2022 | 0.14 Index | +0.0% |
| 2023 | 0.14 Index | +0.0% |
| 2024 | 0.14 Index | +0.0% |
| 2025 | 0.14 Index | +0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | -0.01 Index | -0.01 Index | -0.01 Index | 10 |
| 2010s | 0.02 Index | -0.01 Index | 0.14 Index | 10 |
| 2020s | 0.14 Index | 0.14 Index | 0.14 Index | 6 |
Countries ranked near Hong Kong, China
More economy & growth data for Hong Kong, China
- Exports of goods and services (current LCU), annual growth rate 14.99 % change on previous year (2025)
- Exports of goods and services (current LCU), per unit of GDP 15.58 current LCU per US$ of GDP (2025)
- Exports of goods and services (current LCU), per capita 887,526 current LCU per person (2025)
- Exports of goods and services (constant 2015 US$), annual growth rate 11.18 % change on previous year (2025)
- Exports of goods and services (constant 2015 US$), per unit of GDP 1.53 constant 2015 US$ per US$ of GDP (2025)
- Exports of goods and services (constant 2015 US$), per capita 87,457 constant 2015 US$ per person (2025)
- Gross fixed capital formation (current US$), annual growth rate 6.86 % change on previous year (2025)
- Gross fixed capital formation (current US$), per unit of GDP 0.1694 current US$ per US$ of GDP (2025)
- Gross fixed capital formation (current US$), per capita 9,652 current US$ per person (2025)
- Gross fixed capital formation (current LCU), per unit of GDP 1.32 current LCU per US$ of GDP (2025)
Frequently asked questions
- What is implied tax subsidy rates on r&d expenditures in Hong Kong, China?
- Implied tax subsidy rates on r&d expenditures in Hong Kong, China was 0.14 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 Hong Kong, China?
- The highest recorded value was 0.14 Index in 2018.
- What is the lowest implied tax subsidy rates on r&d expenditures recorded in Hong Kong, China?
- The lowest recorded value was -0.01 Index in 2000.
- How does Hong Kong, China rank for implied tax subsidy rates on r&d expenditures?
- Hong Kong, China ranks 18th out of 44 countries with data for 2025.
- Is implied tax subsidy rates on r&d expenditures rising or falling in Hong Kong, China?
- Over the last ten years it is up 1,500.0%. The long-run trend across the full record is volatile.
- Where does this Hong Kong, China 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.
Download this data
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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.