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50 Annex 4: Summary of R&D tax incentives, Country Corporate income tax rate large/small firm Rate on level Rate on increment Base for 1 increment Expense base Deducted from European Union and EEC Countries Austria special allowance capital allowance alternative refundable tax credit 25% 125% 115% 8% (+) 2 135% 3 yrs Current expenses Machinery, buildings Current expenses income Income Tax Belgium investment deduction withholding tax credit 33.99%/24.97% 13.5% 75% Machinery, buildings Research wages Income Withholding tax Czech Republic 21% 200% Current expenses Income Denmark collaborative R&D with universities France (refundable) R&D 100 M euro over 100 M euro 25% 34.43% 150% Current expenses Income 30% 5% Current expenses and depreciation Income Greece 25% 50% 2 yrs Current expenses Income Hungary tax credit with/at universities other R&D 16% 10% 400% 200% Research wages Current expenses Current expenses Tax Income Income Ireland R&D expenditure R&D buildings Italy tax credit collaborative R&D 12.5% 31.4% 20% 10% 40% 25% 2003 level Current expenses and machinery Buildings Current expenses and machinery Contracts Malta 35% 150% Current expenses Income Netherlands 25.5%/20% 14% large firm; 42 % small Poland credit for technology purchases 19% 30% large firm; 50% small Research wages Machinery Portugal 26.5% 20% 50% 2 yrs Current expenses Tax Tax Tax Tax Tax Income Tax Spain Tax credit Capital R&D 30%/25% 25% 10% (+) 42% 2 yrs Current expenses Machinery Tax United Kingdom Small company (refundable) Large company 28%/21% 175% 130% Current expenses Current expenses Income Income

51 Other Countries Australia - R&D allowance 30% 125% (+) 175% 3 yrs Current expenses and machinery Income Brazil - R&D allowance Canada (federal) Small company (refundable) Large company China - R&D allowance 34% 19%/11% 25% 160% Current expenses Income 20% 35% Current expenses and machinery 150% Current expenses Income Tax India - R&D allowance 33.9% Japan 39.5% 29.3% large (small) firm <10% research intensity 8% (12%) large (small) firm >10% research intensity 10% (12%) collaboration with universities and other R&D institutes 150% Current expenses and machinery 12% (15% small firms) Norway (refundable) 28% 18%(20% small firms) Turkey - R&D allowance United States (federal) 20% 35%/15% Current expenses and machinery depreciation Current expenses and machinery depreciation Current expenses and machinery depreciation Current expenses Income 200% Current expenses Income Maximum 20% 50% of Current expenses Tax current expenses NOTES: 1. Average over specified number of years 2. (+) In conjunction with volume tax incentive Sources: Compiled based on sources including Pro Inno Europe policy measures website OECD Science and Technology Outlook 2008, individual government publications and websites, R&D tax incentive alert websites and tax consultants. Tax Tax Tax Tax

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