Implied tax subsidy rates on R&D expenditures in Lithuania
Lithuania: Implied tax subsidy rates on R&D expenditures was 0.27 Index in 2025. ◆ Volatile
Implied tax subsidy rates on R&D expenditures in Lithuania, 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 Lithuania stood at 0.27 Index.
The figure is up 8.0% on the previous year and up 8.0% over ten years.
Over the whole period, implied tax subsidy rates on r&d expenditures in Lithuania peaked at 0.36 Index in 2009 and was at its lowest, -0.01 Index, in 2000.
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 Lithuania, year by year
| Year | Index | Change |
|---|---|---|
| 2000 | -0.01 Index | — |
| 2001 | -0.01 Index | -0.0% |
| 2002 | 0 Index | -100.0% |
| 2003 | 0 Index | — |
| 2004 | 0 Index | — |
| 2005 | 0 Index | — |
| 2006 | 0 Index | — |
| 2007 | 0 Index | — |
| 2008 | 0.25 Index | — |
| 2009 | 0.36 Index | +44.0% |
| 2010 | 0.25 Index | -30.6% |
| 2011 | 0.25 Index | +0.0% |
| 2012 | 0.25 Index | +0.0% |
| 2013 | 0.25 Index | +0.0% |
| 2014 | 0.25 Index | +0.0% |
| 2015 | 0.25 Index | +0.0% |
| 2016 | 0.25 Index | +0.0% |
| 2017 | 0.25 Index | +0.0% |
| 2018 | 0.25 Index | +0.0% |
| 2019 | 0.25 Index | +0.0% |
| 2020 | 0.25 Index | +0.0% |
| 2021 | 0.25 Index | +0.0% |
| 2022 | 0.25 Index | +0.0% |
| 2023 | 0.25 Index | +0.0% |
| 2024 | 0.25 Index | +0.0% |
| 2025 | 0.27 Index | +8.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 0.059 Index | -0.01 Index | 0.36 Index | 10 |
| 2010s | 0.25 Index | 0.25 Index | 0.25 Index | 10 |
| 2020s | 0.2533 Index | 0.25 Index | 0.27 Index | 6 |
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Frequently asked questions
- What is implied tax subsidy rates on r&d expenditures in Lithuania?
- Implied tax subsidy rates on r&d expenditures in Lithuania 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 Lithuania?
- The highest recorded value was 0.36 Index in 2009.
- What is the lowest implied tax subsidy rates on r&d expenditures recorded in Lithuania?
- The lowest recorded value was -0.01 Index in 2000.
- How does Lithuania rank for implied tax subsidy rates on r&d expenditures?
- Lithuania ranks 2nd out of 12 countries with data for 2025.
- Is implied tax subsidy rates on r&d expenditures rising or falling in Lithuania?
- Over the last ten years it is up 8.0%. The long-run trend across the full record is volatile.
- Where does this Lithuania 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.