Germany’s research allowance has been expanded several times since it was introduced in 2020. This page documents every change to the rate, assessment base, contract research, owner work and overhead flat rate – with the date it took effect and the official source. It is meant as a citable reference: every figure can be verified through the linked statute or Federal Law Gazette.
1 January 2026 in force now
Investment Booster Act
A further increase of the assessment base and owner-work rate, plus – new – a 20% overhead flat rate.
| What | before | from 1 January 2026 |
|---|---|---|
| Overhead flat rate (new) | — | 20% of eligible expenses – only for projects started after 31 Dec 2025 |
| Maximum assessment base | €10M / year | €12M / year (max. €4.2M allowance for SMEs) |
| Owner work | €70/h | €100/h |
Source: Gesetz für ein steuerliches Investitionssofortprogramm vom 14.07.2025, BGBl. 2025 I Nr. 161, Art. 3 (in Kraft ab 01.01.2026) · primary source
28 March 2024
Growth Opportunities Act
A significant expansion: a permanently higher assessment base, a first-ever SME bonus, and higher rates for contract research and owner work.
| What | before | from 28 March 2024 |
|---|---|---|
| SME bonus (new) | — | +10 percentage points → 35% (on request, SME per Annex I GBER) |
| Maximum assessment base | €4M / year | €10M / year (permanent) |
| Contract research | 60% | 70% (for research commissioned after 27 Mar 2024) |
| Owner work | €40/h | €70/h |
| Fixed assets (new) | — | Depreciation on movable assets used for R&D becomes eligible |
Source: Wachstumschancengesetz vom 27.03.2024, BGBl. 2024 I Nr. 108 (in Kraft am Folgetag) · primary source
1 July 2020
Second Corona Tax Relief Act
Temporary increase of the assessment base as a crisis measure – initially for expenses incurred up to 30 June 2026.
| What | before | from 1 July 2020 |
|---|---|---|
| Maximum assessment base | €2M / year | €4M / year (max. €1M allowance) |
Source: Zweites Corona-Steuerhilfegesetz vom 29.06.2020, BGBl. 2020 I S. 1512 · primary source
1 January 2020
Research Allowance Act (FZulG)
Introduction of the research allowance as a technology-neutral statutory entitlement – Germany’s first tax-based R&D incentive.
| What | before | from 1 January 2020 |
|---|---|---|
| Rate | — | 25% |
| Maximum assessment base | — | €2M / year (max. €500,000 allowance) |
| Contract research | — | 60% of the fee |
| Owner work | — | €40/h (max. 40 h/week) |
Source: FZulG vom 14.12.2019, BGBl. 2019 I S. 2763 · primary source
Two dates you must not confuse
The amount depends on the date the expense was incurred – this sets the rate and the assessment base. A retroactive claim for 2022 is therefore calculated at the 2022 conditions, not at the improved 2026 figures.
The 20% overhead flat rate follows a different logic: it depends on the project start and applies only to projects begun after 31 December 2025. A project started in 2023 and still running in 2026 does not receive it – not even for its 2026 expenses. The research allowance calculator shows the concrete figures.
Embed the changelog on your own site
Chambers, associations, tax advisors and editorial sites can embed this overview as a widget. It shows the figures currently in force plus the latest legislative steps with their official sources – and updates automatically along with this page whenever the law changes.
More on partnerships and what we offer partners is on our partnerships page.
Frequently asked questions
How high is the research allowance today?
The rate is 25%, and up to 35% for small and medium-sized enterprises. Since 1 January 2026 the maximum assessment base is €12M per year – up to €4.2M of allowance per year for SMEs.
Which date decides the applicable figure?
The rate and the assessment base follow the date the expense was incurred. The 20% overhead flat rate is different: it depends on when the project started and applies only to projects begun after 31 December 2025 – not to all expenses from 2026 onwards.
Can I embed this changelog on my own site?
Yes – further down this page is an embed snippet for chambers, associations, tax advisors and editorial sites. The widget shows the figures in force plus the latest legislative steps, and updates along with this page.