Implied tax subsidy rates on R&D expenditures in United States
United States: Implied tax subsidy rates on R&D expenditures was 0.06 Index in 2025. ▼ Falling
Implied tax subsidy rates on R&D expenditures in United States, 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 United States is 0.06 Index, measured in 2025.
The figure is up 200.0% on the previous year and up 20.0% over ten years.
Over the whole period, implied tax subsidy rates on r&d expenditures in United States peaked at 0.07 Index in 2002 and was at its lowest, 0.02 Index, in 2022.
The long-run direction has been consistently falling across the 26 years of available data.
Implied tax subsidy rates on R&D expenditures in United States, year by year
| Year | Index | Change |
|---|---|---|
| 2000 | 0.06 Index | — |
| 2001 | 0.06 Index | +0.0% |
| 2002 | 0.07 Index | +16.7% |
| 2003 | 0.07 Index | +0.0% |
| 2004 | 0.06 Index | -14.3% |
| 2005 | 0.06 Index | +0.0% |
| 2006 | 0.05 Index | -16.7% |
| 2007 | 0.05 Index | +0.0% |
| 2008 | 0.05 Index | +0.0% |
| 2009 | 0.05 Index | +0.0% |
| 2010 | 0.05 Index | +0.0% |
| 2011 | 0.05 Index | +0.0% |
| 2012 | 0.05 Index | +0.0% |
| 2013 | 0.05 Index | +0.0% |
| 2014 | 0.05 Index | +0.0% |
| 2015 | 0.05 Index | +0.0% |
| 2016 | 0.05 Index | +0.0% |
| 2017 | 0.05 Index | +0.0% |
| 2018 | 0.06 Index | +20.0% |
| 2019 | 0.06 Index | +0.0% |
| 2020 | 0.06 Index | +0.0% |
| 2021 | 0.06 Index | +0.0% |
| 2022 | 0.02 Index | -66.7% |
| 2023 | 0.02 Index | +0.0% |
| 2024 | 0.02 Index | +0.0% |
| 2025 | 0.06 Index | +200.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 0.058 Index | 0.05 Index | 0.07 Index | 10 |
| 2010s | 0.052 Index | 0.05 Index | 0.06 Index | 10 |
| 2020s | 0.04 Index | 0.02 Index | 0.06 Index | 6 |
Countries ranked near United States
- 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
- 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
More economy & growth data for United States
- Index of digital trade integration and openness 0.229 Index (2024)
- Index of digital trade integration and openness (INDIGO) — A. 0.0426 Index (2024)
- Index of digital trade integration and openness (INDIGO) — B. Openess 0.0207 Index (2024)
- Index of digital trade integration and openness (INDIGO) — C. Trust 0.0665 Index (2024)
- Index of digital trade integration and openness (INDIGO) — D. 0.0465 Index (2024)
- Index of digital trade integration and openness (INDIGO) — E. Wider 0.0527 Index (2024)
- Digital Services Trade Restrictiveness Index — Other barriers 0 Index (2025)
- Digital Services Trade Restrictiveness Index — Electronic transactions 0.0212 Index (2025)
- Digital Services Trade Restrictiveness Index — Infrastructure and 0.0397 Index (2025)
- Digital Services Trade Restrictiveness Index — Payment system 0 Index (2025)
Frequently asked questions
- What is implied tax subsidy rates on r&d expenditures in United States?
- Implied tax subsidy rates on r&d expenditures in United States was 0.06 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 United States?
- The highest recorded value was 0.07 Index in 2002.
- What is the lowest implied tax subsidy rates on r&d expenditures recorded in United States?
- The lowest recorded value was 0.02 Index in 2022.
- How does United States rank for implied tax subsidy rates on r&d expenditures?
- United States ranks 7th out of 12 countries with data for 2025.
- Is implied tax subsidy rates on r&d expenditures rising or falling in United States?
- Over the last ten years it is up 20.0%. The long-run trend across the full record is falling.
- Where does this United States 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
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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.