Implied tax subsidy rates on R&D expenditures in Slovak Republic
Slovak Republic: Implied tax subsidy rates on R&D expenditures was 0.26 Index in 2025. ◆ Volatile
Implied tax subsidy rates on R&D expenditures in Slovak Republic, 2000–2025
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 Slovak Republic is 0.26 Index, measured in 2025.
Compared with earlier readings it is up 18.2% on the previous year and up 225.0% over ten years.
Over the whole period, implied tax subsidy rates on r&d expenditures in Slovak Republic peaked at 0.43 Index in 2020 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 Slovak Republic, 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 | 0.08 Index | -900.0% |
| 2016 | 0.08 Index | +0.0% |
| 2017 | 0.08 Index | +0.0% |
| 2018 | 0.21 Index | +162.5% |
| 2019 | 0.32 Index | +52.4% |
| 2020 | 0.43 Index | +34.4% |
| 2021 | 0.43 Index | +0.0% |
| 2022 | 0.22 Index | -48.8% |
| 2023 | 0.22 Index | +0.0% |
| 2024 | 0.22 Index | +0.0% |
| 2025 | 0.26 Index | +18.2% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | -0.01 Index | -0.01 Index | -0.01 Index | 10 |
| 2010s | 0.072 Index | -0.01 Index | 0.32 Index | 10 |
| 2020s | 0.2967 Index | 0.22 Index | 0.43 Index | 6 |
Countries ranked near Slovak Republic
- 1 Poland 0.28 Index compare
- 1 Portugal 0.31 Index compare
- 2 Iceland 0.3 Index compare
- 2 Lithuania 0.27 Index compare
- 2 Viet Nam 0.12 Index compare
- 3 France 0.29 Index compare
- 4 Slovenia 0.2 Index compare
- 4 Ireland 0.27 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
More economy & growth data for Slovak Republic
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.7 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.82 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 16 - Public finances 44.54 Percentage of GDP (2029)
- Index of digital trade integration and openness 0.1927 Index (2024)
- Index of digital trade integration and openness (INDIGO) — E. Wider 0.0451 Index (2024)
- Index of digital trade integration and openness (INDIGO) — A. 0.0195 Index (2024)
- Index of digital trade integration and openness (INDIGO) — B. Openess 0.0122 Index (2024)
- Index of digital trade integration and openness (INDIGO) — C. Trust 0.0727 Index (2024)
- Index of digital trade integration and openness (INDIGO) — D. 0.0431 Index (2024)
- Corporate income tax (CIT) - statutory and targeted small business 24 Percentage of taxable income (2026)
Frequently asked questions
- What is implied tax subsidy rates on r&d expenditures in Slovak Republic?
- Implied tax subsidy rates on r&d expenditures in Slovak Republic was 0.26 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 Slovak Republic?
- The highest recorded value was 0.43 Index in 2020.
- What is the lowest implied tax subsidy rates on r&d expenditures recorded in Slovak Republic?
- The lowest recorded value was -0.01 Index in 2000.
- How does Slovak Republic rank for implied tax subsidy rates on r&d expenditures?
- Slovak Republic ranks 3rd out of 12 groups with data for 2025.
- Is implied tax subsidy rates on r&d expenditures rising or falling in Slovak Republic?
- Over the last ten years it is up 225.0%. The long-run trend across the full record is volatile.
- Where does this Slovak Republic 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.