How much research allowance (Forschungszulage) you actually receive depends on your eligible expenses. Three worked examples show the ballpark – each with the full calculation and the funding rates that apply from 2026 (25 %, for SMEs 35 %). Estimate your own figures with the research allowance calculator.
Example 1 – SME with its own R&D team
An SME employs 4 developers (80.000 € gross employer cost each) who spend 75 % of their time on an eligible R&D project. No contract research, no owner work.
| R&D staff costs (4 × 80.000 € × 75 %) | €240,000 |
| Overhead flat rate (20 %) | €48,000 |
| Assessment base | €288,000 |
| Funding rate | 35 % |
| Research allowance / year | €100,800 |
Example 2 – Startup with no profit
A startup has 3 R&D employees (65.000 € × 90 % R&D share each) and two founders who contribute 1.600 hours of owner work. The company is not yet making a profit.
| R&D staff costs (3 × 65.000 € × 90 %) | €175,500 |
| Owner work (1.600 h × 100 €/h) | €160,000 |
| Overhead flat rate (20 %) | €67,100 |
| Assessment base | €402,600 |
| Funding rate | 35 % |
| Research allowance / year | €140,910 |
Because the startup pays no tax, the allowance is paid out in full – real money in the bank.
Example 3 – Company using contract research
A larger company (not an SME, rate 25 %) has 500.000 € of R&D staff costs and additionally commissions 300.000 € of contract research from an institute in the EEA.
| R&D staff costs | €500,000 |
| Contract research (300.000 € × 70 %) | €210,000 |
| Overhead flat rate (20 %) | €142,000 |
| Assessment base | €852,000 |
| Funding rate | 25 % |
| Research allowance / year | €213,000 |
What the examples show
- The SME rate of 35 % makes a noticeable difference compared with the standard 25 %.
- The owner work of founders and the 20 % overhead flat rate raise the assessment base considerably.
- Money flows even without a profit: the allowance is paid out – ideal for startups, see payout without a profit.
These examples are simplified estimates. Work out your own ballpark with the flat-rate calculator or the free funding check. The funding rates in detail: Amount & funding rates.
Frequently asked questions about the worked examples
How do I calculate the research allowance myself?
Determine the eligible expenses (staff costs + the proportional share of contract research + owner work + the 20 % overhead flat rate, provided the project started after 31 December 2025), cap them at the assessment base of at most €12M and multiply by the funding rate: 25 %, for SMEs 35 %.
Are these worked examples binding?
No. They are simplified estimates based on the stated assumptions. The actual amount depends on the specific allocation of costs and the BSFZ certificate. The FZulG and the BSFZ are decisive.
Does the research allowance also apply retroactively?
Yes, expenses from 2022 onwards can still be claimed – but then at the rates and caps that applied at the time. The examples here use the terms that apply from 2026.