Calculate your research allowance
The research allowance (Forschungszulage) amounts to 25% of eligible R&D costs (SMEs: 35%), on an assessment base of up to €12M per year – for SMEs up to €4,200,000 annually. This calculator estimates your amount in under two minutes, with no sign-up.
Estimated research allowance per year
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Success-based fee (10 %)
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Your net benefit
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Not sure yet whether your project qualifies? Take the 6-question eligibility check.
Non-binding estimate based on your input. No commitment, no tax or legal advice within the meaning of the StBerG. FZulG/BSFZ are decisive. Simplified: depreciation on assets (§ 3 (3a)) is not included, and the de-minimis limit on owner work (§ 3 (3) sentences 1–2 in conjunction with § 9 (5)) as well as the group-wide caps (§ 3 (6), § 4 (3)) are not modelled – we review the exact allocation individually. As of: July 2026.
How the research allowance calculation works
The research allowance calculation is done step by step in three stages:
- Eligible expenses = R&D staff costs + a share of contract research (60% / 70%) + owner work (up to 2,080 h × flat hourly rate) + the 20% overhead flat rate, provided the project started after 31 December 2025.
- Assessment base = eligible expenses, capped at €12M per financial year.
- Research allowance = assessment base × funding rate (25%, for SMEs 35%).
Research allowance = assessment base × funding rate
You can find three fully worked cases under research allowance calculation by example.
Worked example (SME, 2026)
| 5 R&D employees × 70.000 € × 80% | €280,000 |
| Contract research 50.000 € × 70% | €35,000 |
| Overhead flat rate (20%) | €63,000 |
| Assessment base | €378,000 |
| SME funding rate | 35% |
| Research allowance / year | €132,300 |
Simplified example, non-binding. As of: July 2026.
Funding rates & limits over time
Two things determine the amount: the timing of the expenses (rate and cap) and the project start (including 70% contract research and the 20% overhead flat rate).
| Period | Rate | SME rate | Max. assessment base | Contract research | Owner work | Overheads |
|---|---|---|---|---|---|---|
| Aufwendungszeitpunkt 01.07.2020 – 27.03.2024 | 25% | 25% | €4M | 60 % | 40 €/h | – |
| Aufwendungszeitpunkt 28.03.2024 – 31.12.2025 | 25% | 35% | €10M | 60 % / 70 % | 70 €/h | – |
| Aufwendungszeitpunkt ab 01.01.2026 | 25% | 35% | €12M | 60 % / 70 % | 100 €/h | 20% |
More on the rates and the cap: Amount & funding rates. Three worked cases are shown in the worked example, and the big-picture overview in the guide.
Frequently asked questions about amount & calculation
How is the research allowance calculated?
First the eligible expenses are determined (R&D staff costs + a share of contract research + owner work + the 20% overhead flat rate if the project started after 31 Dec 2025). These form the assessment base, capped at €12M per year. The funding rate of 25% (SMEs: 35%) is then applied to the assessment base.
What is the maximum research allowance?
From 2026 the assessment base is up to €12M per financial year. For SMEs that results in maximum funding of €4,200,000 per year (35%).
Which costs are eligible?
Above all employer gross salaries for R&D staff (on a pro-rata basis), 60% or 70% of contract research within the EEA, and the flat-rate owner work of sole traders and shareholders. For projects that started after 31 December 2025, a 20% overhead flat rate is added.
What information do I need for the research allowance calculation?
An initial research allowance calculation needs just four details: whether you are an SME, your annual R&D staff costs, any contract research and the owner-work hours performed. From these the calculator estimates the amount – with no sign-up and no personal data.
Is the calculator binding?
No. The calculator provides a non-binding estimate based on your input and does not replace a proper review. FZulG and BSFZ are decisive. We clarify the exact classification (including the timing of expenses and project start) in the free funding check.