R&D Tax Credit Calculator 2026
Calculate in 30 seconds how much R&D tax credit (Forschungszulage) your company is entitled to.
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Note: Only 70 % of contract research costs are eligible.
Valuation: €100 per hour (from 2026).
Maximum R&D tax credit: €4,200,000 (SME) / €3,000,000 (large enterprise).
All figures are estimates. The actual funding amount depends on the BSFZ certification.
How the R&D Tax Credit Calculator Works
Our free R&D tax credit calculator determines in seconds how much tax funding under Germany's Research Allowance Act (Forschungszulagengesetz / FZulG) your company may receive. The calculation is based on the current provisions of the FZulG as amended in 2026, including the latest legislative changes – such as the new overhead allowance and the increased assessment basis.
How to use the calculator: First, select your company type. Small and medium-sized enterprises (SMEs) receive an enhanced funding rate of 35 %, while large enterprises can claim 25 % of eligible expenditure. Then enter your annual R&D personnel costs, any contract research costs, and owner contributions. The calculator instantly shows you the eligible assessment basis and the estimated amount of your R&D tax credit.
Please note: The actual payout depends on positive certification by the BSFZ (Bescheinigungsstelle Forschungszulage). Our calculator provides an initial estimate – the exact calculation is made as part of the tax return filed with the responsible tax office.
Assessment Basis for the R&D Tax Credit
The assessment basis is the key lever in calculating the R&D tax credit (Forschungszulage). It comprises several cost categories defined in the FZulG:
- R&D Personnel Costs: Wages and salaries including employer social security contributions for employees working on eligible R&D projects. Allocation is proportional to the actual time spent on each project.
- Contract Research: Costs for outsourcing R&D to third parties are 70 % eligible. This applies to contracts with other companies as well as research institutions within the EU/EEA.
- Own Contributions: Sole proprietors and partners who are personally involved in research can claim own contributions since 2020. From 2026, the rate is €100 per hour at a maximum of 40 hours per week.
The maximum assessment basis since the 2026 amendment is €12 million per fiscal year. For affiliated companies, this amount applies on a group-wide basis. The R&D tax credit is offset directly against income or corporate tax – or refunded if there is a surplus.
2026 Updates: Overhead Allowance and Increased Limits
The Growth Opportunities Act (Wachstumschancengesetz) and further amendments to the FZulG bring substantial improvements for 2026. Key changes at a glance:
- 20 % Overhead Allowance: For the first time, companies can apply a flat-rate allowance of 20 % on direct eligible costs (personnel costs and own contributions). This covers proportional material costs, rent, and other overheads – without individual documentation.
- Increased Assessment Basis: The maximum eligible assessment basis has been gradually raised from €4 million to €12 million. This increases the maximum R&D tax credit to up to €3 million for large enterprises and €4.2 million for SMEs.
- SME Bonus: Small and medium-sized enterprises benefit from an enhanced funding rate of 35 % instead of the standard 25 %. SMEs are defined as companies with fewer than 250 employees and annual revenue of no more than €50 million or a balance sheet total of no more than €43 million.
- Hourly Rate for Own Contributions: The rate for own contributions has been increased to €100 per hour, further enhancing the attractiveness of the incentive for founders and managing partners.
All of these changes are automatically reflected in our R&D tax credit calculator. This ensures you always receive a calculation based on the latest legislation, without needing to study the details of the amendments yourself.
