Q: How much is the Research Premium? Is there an upper limit?

The premium amounts to 14% of eligible costs and has no upper limit . The more you invest in research, the more you get back. For example: With 4 R&D employees who earn a total of €240,000, you receive approximately €33,600 in Research Premium annually just for personnel costs. Material costs, investments, and other expenses additionally increase the assessment basis.

Q: Who can apply for the Research Premium?

Any company with a registered office or permanent establishment in Austria , from sole proprietorships to international corporations. Even startups that are not yet profitable can receive the premium, as it is paid out regardless of tax liability . If the credit exceeds the actual tax, the difference is paid out.

Q: What are examples of eligible projects?

Examples of eligible projects: Robotics: Development of an AI-based image processing system for robots that recognizes objects in real-time under extreme, unpredictable lighting conditions. IT: Development of novel, more efficient encryption or security techniques that go beyond the current state of the art. Process engineering: Up-scaling of a new building material formula from the laboratory phase to a pilot plant to resolve technical uncertainties in the scaling process. Pure routine adjustments, mere bug fixes, or the use of standard software without technological advancement are not eligible. There must always be technological or scientific uncertainty.

Q: Do I have to pay taxes on the Research Premium?

No. The Research Premium is tax-free and is paid as a direct credit from the tax office to your tax account. It therefore does not increase your taxable profit.

Q: Can I receive the Research Premium even if I'm not making a profit?

Yes. The Research Premium does not increase taxable profit and can be applied for even if your company is not making a profit. You can have the credit paid out from your tax account after receipt.

Q: Can I apply if I have already received another grant?

Yes, this is possible. You simply need to deduct the other grant from the cost basis. In the FFG assessment, there is a separate field for this called Tax-free grants from public funds . This keeps everything transparent and correct.

Q: Is contract research eligible for the Research Premium?

Yes. Contract research can also be claimed for the Research Premium. The key requirement is that your contractor has their registered office in the EU or EEA and the research service is clearly documented. This way, companies without their own R&D department can also benefit from the Research Premium.

Question 1

What is the Research Premium?

Accepted Answer

The Research Premium is a tax credit that allows companies in Austria to retroactively claim support for their research and development activities. It amounts to 14% of eligible costs and is paid directly by the tax office to your tax account.

Question 2

How much is the Research Premium? Is there an upper limit?

Accepted Answer

The premium amounts to 14% of eligible costs and has no upper limit. The more you invest in research, the more you get back.

For example: With 4 R&D employees who earn a total of €240,000, you receive approximately €33,600 in Research Premium annually just for personnel costs. Material costs, investments, and other expenses additionally increase the assessment basis.

Question 3

Who can apply for the Research Premium?

Accepted Answer

Any company with a registered office or permanent establishment in Austria, from sole proprietorships to international corporations. Even startups that are not yet profitable can receive the premium, as it is paid out regardless of tax liability. If the credit exceeds the actual tax, the difference is paid out.

Question 4

Which projects are eligible?

Accepted Answer

Projects that fall into one of these three categories are eligible:

Experimental development: New or significantly improved products, processes, or services
Applied research: Research with a practical goal
Basic research: Research without an immediate application goal

80% of all applications are in the area of experimental development.

Question 5

What are examples of eligible projects?

Accepted Answer

Examples of eligible projects:

Robotics: Development of an AI-based image processing system for robots that recognizes objects in real-time under extreme, unpredictable lighting conditions.
IT: Development of novel, more efficient encryption or security techniques that go beyond the current state of the art.
Process engineering: Up-scaling of a new building material formula from the laboratory phase to a pilot plant to resolve technical uncertainties in the scaling process.

Pure routine adjustments, mere bug fixes, or the use of standard software without technological advancement are not eligible. There must always be technological or scientific uncertainty.

Question 6

What types of costs can I claim?

Accepted Answer

The Research Premium covers many types of costs, including:

Personnel costs of R&D employees or fictitious entrepreneur salaries
Project expenses such as material and IT costs, laboratory rents, or external services
Investments such as equipment, test facilities, and even buildings
Overhead costs proportionally based on the researcher ratio
Financing costs in research context

Question 7

Do I have to pay taxes on the Research Premium?

Accepted Answer

No. The Research Premium is tax-free and is paid as a direct credit from the tax office to your tax account. It therefore does not increase your taxable profit.

Question 8

Can I receive the Research Premium even if I'm not making a profit?

Accepted Answer

Yes. The Research Premium does not increase taxable profit and can be applied for even if your company is not making a profit. You can have the credit paid out from your tax account after receipt.

Question 9

Can I apply if I have already received another grant?

Accepted Answer

Yes, this is possible. You simply need to deduct the other grant from the cost basis. In the FFG assessment, there is a separate field for this called Tax-free grants from public funds. This keeps everything transparent and correct.

Question 10

Is contract research eligible for the Research Premium?

Accepted Answer

Yes. Contract research can also be claimed for the Research Premium. The key requirement is that your contractor has their registered office in the EU or EEA and the research service is clearly documented. This way, companies without their own R&D department can also benefit from the Research Premium.

Question 11

What is the FFG assessment?

Accepted Answer

The FFG assessment confirms that your activity actually qualifies as research and development. It contains a precise project description (maximum 3,000 characters) and serves as the basis for the tax office to make the payment.

Question 12

What is the E108c form?

Accepted Answer

The E108c form is the official notification to the tax office. It summarizes all R&D costs and contract research. Without the E108c, no payment will be made, even with a positive FFG assessment. Make sure all information matches exactly, otherwise delays may occur.

Question 13

What typical mistakes should I avoid?

Accepted Answer

Many applications fail not because of the project content, but because of the details:

Project descriptions that are too general without technical depth
Incorrect delineation of fiscal years
Unclear or ineligible costs
Missing documentation for contract research

Careful documentation saves time and avoids queries. StartMatch helps you to correctly record, describe, and submit projects with minimal effort.

Question 14

How does StartMatch support me with the application?

Accepted Answer

Our AI identifies eligible projects, checks your documents for completeness, and creates compliant application texts. Additionally, StartMatch accelerates the calculation of the assessment basis through automatic recording of R&D expenses.

Our grant experts also support you with all essential steps and are always available for your questions. The result: Less effort, more precision, and faster applications. This way, you get your Research Premium without stress.

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