The mission of the Organisation for Economic Co-operation and Development (OECD) is to promote policies that will improve the economic and social well-being of people around the world.

Below is a sampling of the OECDs information on the R&D Tax Credit with highlights on Ireland’s scheme as well as links to other country programmes.

The OECD is also responsible for the Frascati Manual; the internationally recognised methodology for collecting and using R&D statistics. The Irish government innovation team base their definitions of R&D on this manual.

Information on Ireland’s R&D Tax Credit programme

  • Ireland ranks 4th among OECD and other major economies in terms of the total volume of (central) government support for business R&D, equivalent to 0.36% of GDP
  • Tax incentives account for 81% of total public support for business R&D in Ireland
  • From 2006 to 2014, R&D tax support as a percentage of GDP increased in Ireland by 0.25 percentage points, while the OECD median increased by 0.02 percentage points.

Source: OECD (2017). “R&D Tax Incentive Country Profiles 2016: Ireland”, Measuring R&D Tax Incentives, http://oe.cd/rdtax, Directorate Science, Technology and Innovation, March 2017

R&D Tax Credit Programmes Around the World
1-Page Overview of Expenditure-based R&D tax incentives | Main features of R&D tax incentives in selected OECD, EU and partner economies, 2016