R&D tax expenditure and direct government funding of BERD in Luxembourg

Luxembourg: R&D tax expenditure and direct government funding of BERD was 0.602 Percentage of GDP in 2024. ▲ Rising

Latest (2024)
0.602 Percentage of GDP
Change on year
down 1.4%
World rank
14th
of 33 countries
All-time high
0.7025 Percentage of GDP
in 2015
All-time low
0.1026 Percentage of GDP
in 2000
Years of data
25
2000–2024

R&D tax expenditure and direct government funding of BERD in Luxembourg, 2000–2024

0.20.40.60.82000201220242000: 0.103 Percentage of GDP2001: 0.137 Percentage of GDP2002: 0.16 Percentage of GDP2003: 0.198 Percentage of GDP2004: 0.243 Percentage of GDP2005: 0.255 Percentage of GDP2006: 0.3 Percentage of GDP2007: 0.363 Percentage of GDP2008: 0.42 Percentage of GDP2009: 0.506 Percentage of GDP2010: 0.573 Percentage of GDP2011: 0.621 Percentage of GDP2012: 0.626 Percentage of GDP2013: 0.661 Percentage of GDP2014: 0.628 Percentage of GDP2015: 0.703 Percentage of GDP2016: 0.686 Percentage of GDP2017: 0.676 Percentage of GDP2018: 0.665 Percentage of GDP2019: 0.695 Percentage of GDP2020: 0.659 Percentage of GDP2021: 0.6 Percentage of GDP2022: 0.646 Percentage of GDP2023: 0.611 Percentage of GDP2024: 0.602 Percentage of GDP

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of GDP.

Analysis

The most recent figure for r&d tax expenditure and direct government funding of berd in Luxembourg is 0.602 Percentage of GDP, measured in 2024.

The figure is down 1.4% on the previous year and down 4.1% over ten years.

Over the whole period, r&d tax expenditure and direct government funding of berd in Luxembourg peaked at 0.7025 Percentage of GDP in 2015 and was at its lowest, 0.1026 Percentage of GDP, in 2000.

Luxembourg ranks 14th of 33 countries on this measure, in the middle of the range.

The long-run direction has been consistently rising across the 25 years of available data.

R&D tax expenditure and direct government funding of BERD in Luxembourg, year by year

Annual values for R&D tax expenditure and direct government funding of BERD — Government budget allocations for R&D (GBARD) in Luxembourg, 2000 to 2024.
Year Percentage of GDP Change
2000 0.1026 Percentage of GDP
2001 0.1368 Percentage of GDP +33.3%
2002 0.1601 Percentage of GDP +17.0%
2003 0.1975 Percentage of GDP +23.4%
2004 0.2426 Percentage of GDP +22.8%
2005 0.2548 Percentage of GDP +5.0%
2006 0.2999 Percentage of GDP +17.7%
2007 0.3632 Percentage of GDP +21.1%
2008 0.4196 Percentage of GDP +15.5%
2009 0.506 Percentage of GDP +20.6%
2010 0.5728 Percentage of GDP +13.2%
2011 0.6207 Percentage of GDP +8.4%
2012 0.6264 Percentage of GDP +0.9%
2013 0.6614 Percentage of GDP +5.6%
2014 0.6276 Percentage of GDP -5.1%
2015 0.7025 Percentage of GDP +11.9%
2016 0.6863 Percentage of GDP -2.3%
2017 0.6763 Percentage of GDP -1.5%
2018 0.6651 Percentage of GDP -1.7%
2019 0.6947 Percentage of GDP +4.5%
2020 0.659 Percentage of GDP -5.1%
2021 0.6 Percentage of GDP -9.0%
2022 0.6456 Percentage of GDP +7.6%
2023 0.6107 Percentage of GDP -5.4%
2024 0.602 Percentage of GDP -1.4%

Luxembourg compared with similar countries

  • Luxembourg's 0.602 Percentage of GDP is above the median for high income countries, which is 0.5515 Percentage of GDP, 1.1× the median. (29 countries reporting)
  • Luxembourg's 0.602 Percentage of GDP is below the median for Europe & Central Asia, which is 0.6082 Percentage of GDP, 99% of the median. (22 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
2000s 0.2683 Percentage of GDP 0.1026 Percentage of GDP 0.506 Percentage of GDP 10
2010s 0.6534 Percentage of GDP 0.5728 Percentage of GDP 0.7025 Percentage of GDP 10
2020s 0.6235 Percentage of GDP 0.6 Percentage of GDP 0.659 Percentage of GDP 5

Countries ranked near Luxembourg

  1. 11 Belgium 0.6534 Percentage of GDP compare
  2. 12 France 0.6481 Percentage of GDP compare
  3. 12 Latvia 0.3656 Percentage of GDP compare
  4. 13 Italy 0.6145 Percentage of GDP compare
  5. 15 Spain 0.5966 Percentage of GDP compare
  6. 16 Greece 0.5515 Percentage of GDP compare
  7. 17 New Zealand 0.5183 Percentage of GDP compare

See the full ranking of 46 places →

More economy & growth data for Luxembourg

All data for Luxembourg →

Frequently asked questions

What is r&d tax expenditure and direct government funding of berd in Luxembourg?
R&d tax expenditure and direct government funding of berd in Luxembourg was 0.602 Percentage of GDP in 2024, according to Organisation for Economic Co-operation and Development.
What is the highest r&d tax expenditure and direct government funding of berd recorded in Luxembourg?
The highest recorded value was 0.7025 Percentage of GDP in 2015.
What is the lowest r&d tax expenditure and direct government funding of berd recorded in Luxembourg?
The lowest recorded value was 0.1026 Percentage of GDP in 2000.
How does Luxembourg rank for r&d tax expenditure and direct government funding of berd?
Luxembourg ranks 14th out of 33 countries with data for 2024.
Is r&d tax expenditure and direct government funding of berd rising or falling in Luxembourg?
Over the last ten years it is down 4.1%. The long-run trend across the full record is rising.
Where does this Luxembourg data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of R&D tax expenditure and direct government funding of BERD — Government budget allocations for R&D (GBARD). Statizoid updates them automatically from the source API.

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R&D tax expenditure and direct government funding of BERD in Luxembourg. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 18 September 2026, from https://economy.statizoid.com/stat/r-and-d-tax-expenditure-and-direct-government-funding-of-berd-government-budget/luxembourg/

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About this data

Indicator
R&D tax expenditure and direct government funding of BERD — Government budget allocations for R&D (GBARD)
Unit
Percentage of GDP
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
46 places, 1,055 data points, 2000–2024
Last refreshed

The OECD R&D Tax Incentives database provides a set of indicators that reflect the level and structure of central and subnational government support for business R&D in form of R&D tax incentives and direct funding across OECD member countries and other major economies. This includes time-series indicators of tax expenditures for R&D, based on the latest OECD data collection on tax incentive support for R&D expenditures. Estimates of the cost of R&D tax support at subnational government level are reported whenever such provisions are applicable and relevant data are available. These estimates of the cost of central and subnational R&D tax relief have been combined with data on direct government funding of business expenditure on R&D (BERD), as compiled by National Statistical Offices based on reports from firms, in order to provide a more complete picture of government efforts to promote business R&D. Furthermore, these estimates are combined with data on Government budget allocations for R&D (GBARD) in the broader context of overall budgetary support for R&D activities undertaken by governments. Government budget allocations for R&D include direct funding provided to all sectors, including contributions to R&D programmes abroad. 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.