Research allowance calculator 2026
Germany's research allowance (Forschungszulage) is 25% of eligible research and development expenses, 35% for small and medium-sized enterprises. Since 2026 up to €12,000,000 a year counts, so at most €3,000,000 or €4,200,000 allowance. Enter your costs for a first estimate.
Estimated research allowance per year
€84,000
| Direct eligible expenses | €200,000 |
|---|---|
| Overhead flat rate | €40,000 |
| Assessment base | €240,000 |
| Rate | 35% |
Estimate based on the statutory rates, not tax advice. Whether a project qualifies is decided by the BSFZ; the amount is set by the tax office. State-aid caps per project and the de minimis rules for owner-performed work are not taken into account. As of Oct 2026.
Transparency
Every figure with its source
| Rate | 25% |
|---|---|
| Rate for SMEs (on application) | 35% |
| Max. assessment base per financial year and group | €12,000,000 |
| Max. allowance (SME) | €3,000,000 (€4,200,000) |
| Contract research, eligible share | 70% |
| Overhead flat rate (projects started from 2026) | 20% |
| Owner work per hour (max. 40 h/week) | €100 |
Sources:
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Calculator FAQ
How is the research allowance calculated?
Eligible staff costs, 70% of contract research and, where relevant, owner-performed work make up the direct expenses. For projects started after 31 Dec 2025 an overhead flat rate of 20% is added. The total is capped at €12,000,000 a year; the allowance is 25% of it, 35% for SMEs.
Worked example?
An SME with €300,000 eligible staff costs and €100,000 contract research: direct €370,000, with the flat rate €444,000, allowance €155,400 (35%). This is a simplified example that does not check eligibility.
Who decides whether my project qualifies?
The research allowance certification body (BSFZ) checks whether the project is research and development within the meaning of the law. Only then do you apply for the allowance at the tax office via ELSTER.
Are my inputs stored?
No. The calculator runs entirely in your browser; nothing is sent or stored.