Implied tax subsidy rates on R&D expenditures in Ireland
Ireland: Implied tax subsidy rates on R&D expenditures was 0.27 Index in 2025. ▲ Rising
Implied tax subsidy rates on R&D expenditures in Ireland, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Index.
Analysis
Ireland recorded 0.27 Index for implied tax subsidy rates on r&d expenditures in 2025. That is the highest value across all 26 years on record.
Compared with earlier readings it is up 17.4% over ten years.
Over the whole period, implied tax subsidy rates on r&d expenditures in Ireland peaked at 0.27 Index in 2024 and was at its lowest, 0 Index, in 2000.
That places Ireland 4th 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 Ireland, year by year
| Year | Index | Change |
|---|---|---|
| 2000 | 0 Index | — |
| 2001 | 0 Index | — |
| 2002 | 0 Index | — |
| 2003 | 0 Index | — |
| 2004 | 0.17 Index | — |
| 2005 | 0.17 Index | +0.0% |
| 2006 | 0.17 Index | +0.0% |
| 2007 | 0.17 Index | +0.0% |
| 2008 | 0.17 Index | +0.0% |
| 2009 | 0.21 Index | +23.5% |
| 2010 | 0.21 Index | +0.0% |
| 2011 | 0.2 Index | -4.8% |
| 2012 | 0.22 Index | +10.0% |
| 2013 | 0.21 Index | -4.5% |
| 2014 | 0.22 Index | +4.8% |
| 2015 | 0.23 Index | +4.5% |
| 2016 | 0.23 Index | +0.0% |
| 2017 | 0.23 Index | +0.0% |
| 2018 | 0.23 Index | +0.0% |
| 2019 | 0.23 Index | +0.0% |
| 2020 | 0.22 Index | -4.3% |
| 2021 | 0.22 Index | +0.0% |
| 2022 | 0.22 Index | +0.0% |
| 2023 | 0.23 Index | +4.5% |
| 2024 | 0.27 Index | +17.4% |
| 2025 | 0.27 Index | +0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 0.106 Index | 0 Index | 0.21 Index | 10 |
| 2010s | 0.221 Index | 0.2 Index | 0.23 Index | 10 |
| 2020s | 0.2383 Index | 0.22 Index | 0.27 Index | 6 |
Countries ranked near Ireland
- 1 Poland 0.28 Index compare
- 1 Portugal 0.31 Index compare
- 2 Iceland 0.3 Index compare
- 2 Lithuania 0.27 Index compare
- 3 France 0.29 Index compare
- 4 Slovenia 0.2 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
- 7 United States 0.06 Index compare
More economy & growth data for Ireland
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.96 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.52 Percent per annum (2029)
- Services, value added (constant LCU), per capita 54,360 constant LCU per person (2025)
- GDP deflator (base year varies by country), annual growth rate 1.02 % change on previous year (2025)
- Gross value added at basic prices (GVA) (current US$), annual growth 18.89 % change on previous year (2025)
- Gross value added at basic prices (GVA) (current US$), per unit of GDP 0.9555 current US$ per US$ of GDP (2025)
- Gross value added at basic prices (GVA) (current US$), per capita 125,736 current US$ per person (2025)
- Gross value added at basic prices (GVA) (current LCU), annual growth 13.88 % change on previous year (2025)
- Gross value added at basic prices (GVA) (current LCU), per unit of GDP 0.8456 current LCU per US$ of GDP (2025)
- Gross value added at basic prices (GVA) (current LCU), per capita 111,273 current LCU per person (2025)
Frequently asked questions
- What is implied tax subsidy rates on r&d expenditures in Ireland?
- Implied tax subsidy rates on r&d expenditures in Ireland was 0.27 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 Ireland?
- The highest recorded value was 0.27 Index in 2024.
- What is the lowest implied tax subsidy rates on r&d expenditures recorded in Ireland?
- The lowest recorded value was 0 Index in 2000.
- How does Ireland rank for implied tax subsidy rates on r&d expenditures?
- Ireland ranks 4th out of 44 countries with data for 2025.
- Is implied tax subsidy rates on r&d expenditures rising or falling in Ireland?
- Over the last ten years it is up 17.4%. The long-run trend across the full record is rising.
- Where does this Ireland 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.