Research Premium
Companies in Austria can claim 14% of their eligible research expenses as a premium. Application after the end of the fiscal year until the tax assessment notice becomes final. Continuously valid.
Discover your potential with AI support
- Find out if this grant matches your project
- Develop your application together with AI
- Get matched with many more suitable grants
Grant criteria
Funding objective
Promotion of in-house and commissioned research through a tax-free premium amounting to 14% of the premium-eligible expenses to strengthen innovation and competitiveness.
Eligible expenses
- Wages and salaries for research personnel
- Direct expenses and investments (e.g., operating resources, acquisition of land)
- Financing expenses attributable to research
- Overhead costs proportionate to research and development
- Notional entrepreneur's salary
- Show more
Eligible to apply
- Companies
- Founders
- Public Institutions
- Non-profit Organizations
- Educational Institutions
- Individuals
- Cooperatives
- Interest Groups and Other Associations
- Foundations
Funding requirements
- Research and experimental development within the meaning of the Income Tax Act (§ 108c EStG) and the Research Premium Ordinance
- In-house research in a domestic operation or domestic permanent establishment
- Contract research only for institutions or companies based in the EU/EEA
- Application no later than the entry into force of the corresponding income tax, corporate tax, or assessment notice
- FFG annual report required for in-house research
Documents required for application
- E108c form (application for claiming the research premium)
- FFG annual report (for in-house research)
- Proof of premium-eligible expenses
- Application via FinanzOnline
Description
The Research Premium enables companies, self-employed individuals, foundations, educational institutions, and other eligible actors throughout Austria to claim 14% of their premium-eligible research and development expenditures as a tax-free premium. Both in-house research projects and commissioned research projects at institutions based in the EU/EEA area are supported. Eligible costs include, among others, personnel expenses for research staff, investments in operating resources and instruments, proportional overhead costs, financing expenses, as well as a notional entrepreneur’s salary. Contract research is remunerated up to one million euros per fiscal year. A prerequisite for granting the premium is the execution of research and development activities in accordance with § 108c of the Income Tax Act (EStG) and timely application submission before the tax assessment notice becomes final. For in-house projects, an annual expert opinion from the FFG for technical evaluation is also required.
Applications are submitted via FinanzOnline using the E108c form. Additionally, the following must be submitted: the FFG annual expert opinion (for in-house research), proof of eligible expenses, and a FinanzOnline application. The Research Premium is credited to the tax account and is not considered business income. The objective of the measure is to strengthen innovation capacity and competitiveness through straightforward and unbureaucratic financing of research activities. Ongoing application opportunities allow for flexible submission after the end of the fiscal year. For further information on the regulatory framework and the design of the evaluation processes, the provisions of the Income Tax Act and the associated Research Premium Regulation apply.
Ready to secure your funding?
Register now and let our AI guide you through the application process – from eligibility check to finished application.