Implied tax subsidy rates on R&D expenditures in Italy

Italy: Implied tax subsidy rates on R&D expenditures was 0.09 Index in 2025. ◆ Volatile

Latest (2025)
0.09 Index
Change on year
unchanged
World rank
23rd
of 44 countries
All-time high
0.2 Index
in 2021
All-time low
-0.03 Index
in 2000
Years of data
26
2000–2025

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

-0.0500.050.10.150.22000201220252000: -0.03 Index2001: -0.03 Index2002: -0.03 Index2003: -0.02 Index2004: -0.02 Index2005: -0.02 Index2006: -0.02 Index2007: -0.02 Index2008: -0.02 Index2009: -0.02 Index2010: -0.02 Index2011: -0.02 Index2012: -0.02 Index2013: -0.02 Index2014: -0.02 Index2015: 0.04 Index2016: 0.04 Index2017: 0.09 Index2018: 0.09 Index2019: 0.07 Index2020: 0.11 Index2021: 0.2 Index2022: 0.2 Index2023: 0.09 Index2024: 0.09 Index2025: 0.09 Index

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

Analysis

The most recent figure for implied tax subsidy rates on r&d expenditures in Italy is 0.09 Index, measured in 2025.

That represents a change of up 125.0% over ten years.

Over the whole period, implied tax subsidy rates on r&d expenditures in Italy peaked at 0.2 Index in 2021 and was at its lowest, -0.03 Index, in 2000.

Italy ranks 23rd of 44 countries on this measure, 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 Italy, year by year

Annual values for Implied tax subsidy rates on R&D expenditures in Italy, 2000 to 2025.
Year Index Change
2000 -0.03 Index
2001 -0.03 Index -0.0%
2002 -0.03 Index -0.0%
2003 -0.02 Index -33.3%
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 -0.02 Index -0.0%
2011 -0.02 Index -0.0%
2012 -0.02 Index -0.0%
2013 -0.02 Index -0.0%
2014 -0.02 Index -0.0%
2015 0.04 Index -300.0%
2016 0.04 Index +0.0%
2017 0.09 Index +125.0%
2018 0.09 Index +0.0%
2019 0.07 Index -22.2%
2020 0.11 Index +57.1%
2021 0.2 Index +81.8%
2022 0.2 Index +0.0%
2023 0.09 Index -55.0%
2024 0.09 Index +0.0%
2025 0.09 Index +0.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s -0.023 Index -0.03 Index -0.02 Index 10
2010s 0.023 Index -0.02 Index 0.09 Index 10
2020s 0.13 Index 0.09 Index 0.2 Index 6

Countries ranked near Italy

  1. 20 South Africa 0.12 Index compare
  2. 21 Sweden 0.11 Index compare
  3. 21 Canada 0.11 Index compare
  4. 23 Finland 0.09 Index compare
  5. 23 Russian Federation 0.09 Index compare
  6. 26 Romania 0.07 Index compare
  7. 26 Australia 0.07 Index compare

See the full ranking of 58 places →

More economy & growth data for Italy

All data for Italy →

Frequently asked questions

What is implied tax subsidy rates on r&d expenditures in Italy?
Implied tax subsidy rates on r&d expenditures in Italy 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 Italy?
The highest recorded value was 0.2 Index in 2021.
What is the lowest implied tax subsidy rates on r&d expenditures recorded in Italy?
The lowest recorded value was -0.03 Index in 2000.
How does Italy rank for implied tax subsidy rates on r&d expenditures?
Italy ranks 23rd out of 44 countries with data for 2025.
Is implied tax subsidy rates on r&d expenditures rising or falling in Italy?
Over the last ten years it is up 125.0%. The long-run trend across the full record is volatile.
Where does this Italy 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 Italy. 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/italy/

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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.