Implied tax subsidy rates on R&D expenditures in Korea
Korea: Implied tax subsidy rates on R&D expenditures was 0.05 Index in 2025. ▼ Falling
Implied tax subsidy rates on R&D expenditures in Korea, 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 Korea stood at 0.05 Index.
That represents a change of unchanged over ten years.
Over the whole period, implied tax subsidy rates on r&d expenditures in Korea peaked at 0.11 Index in 2002 and was at its lowest, 0.02 Index, in 2018.
The long-run direction has been consistently falling across the 26 years of available data.
Implied tax subsidy rates on R&D expenditures in Korea, year by year
| Year | Index | Change |
|---|---|---|
| 2000 | 0.05 Index | — |
| 2001 | 0.1 Index | +100.0% |
| 2002 | 0.11 Index | +10.0% |
| 2003 | 0.1 Index | -9.1% |
| 2004 | 0.08 Index | -20.0% |
| 2005 | 0.08 Index | +0.0% |
| 2006 | 0.08 Index | +0.0% |
| 2007 | 0.08 Index | +0.0% |
| 2008 | 0.08 Index | +0.0% |
| 2009 | 0.08 Index | +0.0% |
| 2010 | 0.08 Index | +0.0% |
| 2011 | 0.08 Index | +0.0% |
| 2012 | 0.08 Index | +0.0% |
| 2013 | 0.08 Index | +0.0% |
| 2014 | 0.06 Index | -25.0% |
| 2015 | 0.05 Index | -16.7% |
| 2016 | 0.03 Index | -40.0% |
| 2017 | 0.03 Index | +0.0% |
| 2018 | 0.02 Index | -33.3% |
| 2019 | 0.02 Index | +0.0% |
| 2020 | 0.03 Index | +50.0% |
| 2021 | 0.03 Index | +0.0% |
| 2022 | 0.05 Index | +66.7% |
| 2023 | 0.07 Index | +40.0% |
| 2024 | 0.05 Index | -28.6% |
| 2025 | 0.05 Index | +0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 0.084 Index | 0.05 Index | 0.11 Index | 10 |
| 2010s | 0.053 Index | 0.02 Index | 0.08 Index | 10 |
| 2020s | 0.0467 Index | 0.03 Index | 0.07 Index | 6 |
Countries ranked near Korea
- 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
- 8 Norway 0.22 Index compare
- 8 Croatia 0.05 Index compare
- 8 Türkiye 0.05 Index compare
- 9 Germany 0.21 Index compare
- 9 Singapore 0.21 Index compare
- 11 Estonia 0.04 Index compare
- 11 Greece 0.2 Index compare
- 11 Malaysia 0.2 Index compare
More economy & growth data for Korea
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.03 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.2 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 16 - Public finances 24.21 Percentage of GDP (2029)
- Index of digital trade integration and openness 0.2301 Index (2024)
- Index of digital trade integration and openness (INDIGO) — A. 0.0475 Index (2024)
- Index of digital trade integration and openness (INDIGO) — B. Openess 0.0121 Index (2024)
- Index of digital trade integration and openness (INDIGO) — C. Trust 0.064 Index (2024)
- Index of digital trade integration and openness (INDIGO) — D. 0.0485 Index (2024)
- Index of digital trade integration and openness (INDIGO) — E. Wider 0.058 Index (2024)
- Corporate income tax (CIT) - statutory and targeted small business 27.5 Percentage of taxable income (2026)
Frequently asked questions
- What is implied tax subsidy rates on r&d expenditures in Korea?
- Implied tax subsidy rates on r&d expenditures in Korea was 0.05 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 Korea?
- The highest recorded value was 0.11 Index in 2002.
- What is the lowest implied tax subsidy rates on r&d expenditures recorded in Korea?
- The lowest recorded value was 0.02 Index in 2018.
- How does Korea rank for implied tax subsidy rates on r&d expenditures?
- Korea ranks 8th out of 12 groups with data for 2025.
- Is implied tax subsidy rates on r&d expenditures rising or falling in Korea?
- Over the last ten years it is unchanged. The long-run trend across the full record is falling.
- Where does this Korea 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.