Forschungszulage estimator
The Forschungszulage is a statutory German R&D tax credit under the Forschungszulagengesetz (FZulG) — every taxpayer doing qualifying R&D gets it, including a loss-making pre-revenue company, as a cash refund rather than a competed grant. Enter your eligible costs to estimate the credit using the rates in force from 1 January 2026. Runs in your browser; nothing is sent to a server.
This is an estimate, not tax advice. The real figure depends on your BSFZ certification, exact cost documentation and your Finanzamt's assessment. Confirm eligible R&D status with the Bescheinigungsstelle Forschungszulage (BSFZ) and the exact credit with your tax adviser or Finanzamt before relying on this number.
The rules this estimator uses (from 1 January 2026)
| Rule | Figure |
|---|---|
| Credit rate — SME (EU definition) | 35% |
| Credit rate — large company | 25% |
| Eligible-cost base (Bemessungsgrundlage) cap, per business year | €12,000,000 |
| Resulting maximum annual credit — SME | €4,200,000 |
| Resulting maximum annual credit — large company | €3,000,000 |
| Contract research (Auftragsforschung) — share of the fee that counts | 70% |
| Overhead flat rate (Gemeinkostenpauschale), for projects begun after 31 Dec 2025 | 20% of direct eligible costs |
| Combined state-aid cap per R&D project, across all years | €15,000,000 |
Depreciation of moveable fixed assets required for and used exclusively in the R&D project is an eligible cost alongside personnel costs and contract research.
Sources: wirtschaft.nrw — Steuerliche Forschungszulage (rate table) · Bundesministerium der Finanzen — Forschungszulage · IHK München — steuerliche Förderung von Forschung und Entwicklung · BSFZ — Bescheinigungsstelle Forschungszulage