FORSCHUNGSZULAGE CALCULATOR
Forschungszulage calculator, in 60 seconds.
Up to €4.2M per year for projects starting from 2026. Lower rates apply to earlier years from 2022. Set up your team with the sliders and see immediately what is realistically available.
How the Forschungszulage is calculated in 2026
bis 35 %
Funding rate
€12M
maximum annual assessment base since 2026
+ 20 %
overhead allowance on eligible expenditure, without itemised evidence
70 %
of external R&D contract costs are eligible
The Forschungszulage is a legal entitlement. It is offset against tax liability or paid out, including to companies without profit.
Which of your activities count at all?
Not every development activity is automatically eligible. Novelty, technical risk and a systematic approach are decisive.
Frequently asked questions about the calculation
The estimate shows one year using the rates applicable from 2026. Different rates partly apply for 2022 to 2025, which we calculate during the first call.
Yes. Salaries of employed founders count as R&D personnel costs as long as they work in development. Sole proprietors account for own contributions at €100 per hour.
That is not a blocker. We derive the evidence from your existing systems.
Yes, 70 percent of external R&D contract costs are eligible. The 20 percent overhead allowance also applies to this eligible share.
Yes, it is paid out in that case.