Implied tax subsidy rates on R&D expenditures in Switzerland
Switzerland: Implied tax subsidy rates on R&D expenditures was -0.01 Index in 2025. ▬ Flat
Implied tax subsidy rates on R&D expenditures in Switzerland, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Index.
Analysis
Switzerland recorded -0.01 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 unchanged over ten years.
Over the whole period, implied tax subsidy rates on r&d expenditures in Switzerland peaked at -0.01 Index in 2000 and was at its lowest, -0.01 Index, in 2000.
That places Switzerland 32nd out of 44 countries with data for 2025, putting it in the middle of the range.
Implied tax subsidy rates on R&D expenditures in Switzerland, 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 | -0.01 Index | -0.0% |
| 2016 | -0.01 Index | -0.0% |
| 2017 | -0.01 Index | -0.0% |
| 2018 | -0.01 Index | -0.0% |
| 2019 | -0.01 Index | -0.0% |
| 2020 | -0.01 Index | -0.0% |
| 2021 | -0.01 Index | -0.0% |
| 2022 | -0.01 Index | -0.0% |
| 2023 | -0.01 Index | -0.0% |
| 2024 | -0.01 Index | -0.0% |
| 2025 | -0.01 Index | -0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | -0.01 Index | -0.01 Index | -0.01 Index | 10 |
| 2010s | -0.01 Index | -0.01 Index | -0.01 Index | 10 |
| 2020s | -0.01 Index | -0.01 Index | -0.01 Index | 6 |
Countries ranked near Switzerland
- 29 Cyprus 0.02 Index compare
- 30 Denmark 0.01 Index compare
- 31 Bulgaria 0 Index compare
- 32 Israel -0.01 Index compare
- 32 Japan -0.01 Index compare
- 32 Luxembourg -0.01 Index compare
- 32 Brazil -0.01 Index compare
- 32 India -0.01 Index compare
- 32 Indonesia -0.01 Index compare
- 32 Peru -0.01 Index compare
- 32 Thailand -0.01 Index compare
More economy & growth data for Switzerland
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 0.6894 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.2 Percent per annum (2029)
- Services, value added (constant LCU), per capita 62,376 constant LCU per person (2025)
- GDP deflator (base year varies by country), annual growth rate 0.2877 % change on previous year (2025)
- Gross value added at basic prices (GVA) (current US$), annual growth 7.5 % change on previous year (2025)
- Gross value added at basic prices (GVA) (current US$), per unit of GDP 0.9739 current US$ per US$ of GDP (2025)
- Gross value added at basic prices (GVA) (current US$), per capita 111,777 current US$ per person (2025)
- Gross value added at basic prices (GVA) (current LCU), annual growth 1.5 % change on previous year (2025)
- Gross value added at basic prices (GVA) (current LCU), per unit of GDP 0.8097 current LCU per US$ of GDP (2025)
- Gross value added at basic prices (GVA) (current LCU), per capita 92,926 current LCU per person (2025)
Frequently asked questions
- What is implied tax subsidy rates on r&d expenditures in Switzerland?
- Implied tax subsidy rates on r&d expenditures in Switzerland was -0.01 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 Switzerland?
- The highest recorded value was -0.01 Index in 2000.
- What is the lowest implied tax subsidy rates on r&d expenditures recorded in Switzerland?
- The lowest recorded value was -0.01 Index in 2000.
- How does Switzerland rank for implied tax subsidy rates on r&d expenditures?
- Switzerland ranks 32nd out of 44 countries with data for 2025.
- Is implied tax subsidy rates on r&d expenditures rising or falling in Switzerland?
- Over the last ten years it is unchanged. The long-run trend across the full record is flat.
- Where does this Switzerland 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.
Download this data
CSV · JSON — 26 observations, free to reuse under OECD Terms and Conditions (attribution required).
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.