A smarter way to compare global incentives
Comparing R&D tax incentives across countries isn’t straightforward. Each scheme has different rules, definitions, and levels of complexity, making true comparison difficult.
The Benchmark 2026 simplifies this.
Using a consistent, like-for-like methodology, it compares global R&D tax incentives across two critical dimensions:
- Generosity – the real financial return on qualifying R&D investment
- Ease of application – how complex it is to access and secure the benefit
This approach gives you a clearer view of where incentives offer the best balance of value and practicality, so you can make more informed decisions about where to invest and grow.
What’s new in 2026
R&D tax incentives are evolving rapidly and so is The Benchmark.
This year’s edition includes:
- A new IP Box benchmark, comparing regimes across Europe and North America
- Updated rankings reflecting major policy changes across key markets
- Enhanced visualisations to compare value and complexity at a glance
- Deeper country insights, including risk, scrutiny, and practical considerations
Why the Benchmark matters
Global R&D incentives are becoming more competitive and more complex to navigate. The value, accessibility, and risk of claiming vary significantly between countries, with high-value schemes often requiring greater administrative effort.
In some markets, incentives exceed 50% of qualifying spend, while others offer less than 10%.
The Benchmark 2026 helps you:
- Identify where R&D incentives deliver the strongest financial return
- Understand how ease of application varies across key markets
- Balance potential benefit with operational complexity and risk
- Align R&D activity with IP and commercialisation strategies
- Stay ahead of increasing scrutiny and audit requirements
Innovation funding goes beyond tax, it’s a strategic lever that influences where and how businesses invest, grow, and compete.
Built for strategic decision-making
The Benchmark 2026 is designed for finance, tax, and innovation leaders who need to make informed decisions about where and how to invest in R&D globally.
By comparing incentives across 20+ countries, balancing financial return with complexity, it helps you:
- Identify where R&D investment delivers the greatest value
- Understand how incentive regimes shape global competitiveness
- Align tax, innovation, and commercialisation strategies
Download The Benchmark 2026 to unlock a clearer view of global innovation funding and make better, more informed decisions for your organisation’s future.
