Government tax relief for R&D expenditure (GTARD)
A total of 731 private enterprises in the Czech Republic applied for the tax deduction of costs for the implementation of research and development (R&D) projects from corporate income tax for 2023, a year-on-year decrease of 14 enterprises. In 2023, the tax deduction for research and development of private companies reached 14.4 billion crowns. At a tax rate of 19%, thanks to this indirect support, companies saved 2.7 billion, i.e. 371 million crowns less than in the previous year.
Number of private enterprises that used government tax relief for R&D expenditure
Publication date: 04. 04. 2025
Year 2023
731
Government tax relief for R&D expenditure in private enterprises
Publication date: 04. 04. 2025
Year 2023
2,733 CZK million
Government tax relief for R&D expenditure in foreign-controlled enterprises
Publication date: 04. 04. 2025
Year 2023
1,808 CZK million
Government tax relief for R&D expenditure in private national enterprises
Publication date: 04. 04. 2025
Year 2023
926 CZK million
| 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | |
|---|---|---|---|---|---|---|---|---|
| Enterprises that used government tax relief for R&D expenditure (number) | 1,248 | 1,135 | 1,037 | 940 | 829 | 835 | 745 | 731 |
Private national enterprises | 889 | 798 | 735 | 677 | 597 | 607 | 530 | 523 |
Foreign-controlled enterprises | 359 | 337 | 302 | 263 | 232 | 228 | 215 | 208 |
| Claimed deduction of R&D expenses from income tax (CZK million) | 12,550 | 13,241 | 13,595 | 14,358 | 11,077 | 12,792 | 16,338 | 14,386 |
Private national enterprises | 5,191 | 4,304 | 5,084 | 4,783 | 4,459 | 4,756 | 8,421 | 4,872 |
Foreign-controlled enterprises | 7,359 | 8,937 | 8,511 | 9,575 | 6,618 | 8,036 | 7,917 | 9,514 |
| Government tax relief for R&D expenditur (CZK million) | 2,384 | 2,516 | 2,583 | 2,728 | 2,105 | 2,430 | 3,104 | 2,733 |
Private national enterprises | 986 | 818 | 966 | 909 | 847 | 904 | 1,600 | 926 |
Foreign-controlled enterprises | 1,398 | 1,698 | 1,617 | 1,819 | 1,257 | 1,527 | 1,504 | 1,808 |
| Share on total R&D expenditure in the business sector (%) | 4.9 | 4.4 | 4.1 | 4.0 | 3.0 | 3.2 | 3.6 | 3.0 |
* Government tax relief for R&D expenditure is reduced corporate income tax due to applied tax deductions for R&D
Source: CZSO, Government tax relief for R&D expenditure (GTARD) statistics
| 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | |
|---|---|---|---|---|---|---|---|---|
| Total | 1,248 | 1,135 | 1,037 | 940 | 829 | 835 | 745 | 731 |
| Enterprises size (number of employees) | ||||||||
Micro enterprises (0-9 employees) | 145 | 150 | 128 | 115 | 97 | 113 | 85 | 73 |
Small enterprises (10-49 employees) | 342 | 294 | 279 | 252 | 212 | 211 | 204 | 216 |
Medium enterprises (50-249 employees) | 460 | 408 | 366 | 321 | 294 | 280 | 248 | 239 |
Large enterprises (250 employees and more) | 301 | 283 | 264 | 252 | 226 | 231 | 208 | 203 |
| Main economic activity (NACE) | ||||||||
Manufacturing (C) | 755 | 658 | 593 | 545 | 476 | 469 | 426 | 416 |
Information and communication (J) | 180 | 168 | 175 | 156 | 151 | 150 | 133 | 135 |
Professional, scientific and technical activities (M) | 140 | 146 | 126 | 119 | 102 | 95 | 93 | 84 |
other activities | 173 | 163 | 143 | 120 | 100 | 121 | 93 | 96 |
* Enterprises that used the deduction of R&D expenditures from the income tax base for the given tax period
Source: CZSO, Government tax relief for R&D expenditure (GTARD) statistics
(CZK million)
| 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | |
|---|---|---|---|---|---|---|---|---|
| Total | 2,384 | 2,516 | 2,583 | 2,728 | 2,105 | 2,430 | 3,104 | 2,733 |
| Enterprises size (number of employees) | ||||||||
Micro enterprises (0-9 employees) | 25 | 25 | 23 | 31 | 22 | 20 | 23 | 26 |
Small enterprises (10-49 employees) | 192 | 152 | 159 | 174 | 161 | 159 | 170 | 208 |
Medium enterprises (50-249 employees) | 576 | 497 | 416 | 439 | 395 | 394 | 415 | 429 |
Large enterprises (250 employees and more) | 1,592 | 1,842 | 1,985 | 2,085 | 1,527 | 1,858 | 2,496 | 2,070 |
| Main economic activity (NACE) | ||||||||
Manufacturing (C) | 1,592 | 1,780 | 1,803 | 1,822 | 1,206 | 1,461 | 2,175 | 1,657 |
Information and communication (J) | 341 | 293 | 383 | 433 | 484 | 481 | 437 | 539 |
Professional, scientific and technical activities (M) | 255 | 268 | 226 | 254 | 218 | 235 | 262 | 324 |
other activities | 197 | 176 | 172 | 219 | 197 | 254 | 230 | 213 |
* Government tax relief for R&D expenditure is reduced corporate income tax due to applied tax deductions for R&D
Source: CZSO, Government tax relief for R&D expenditure (GTARD) statistics
| Enterprises that used government tax relief for R&D expenditure1) (number) | Government tax relief for R&D expenditure2) (CZK million) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 2019 | 2020 | 2021 | 2022 | 2023 | 2019 | 2020 | 2021 | 2022 | 2023 | |
| Manufacturing, total | 545 | 476 | 469 | 426 | 416 | 1,822 | 1,206 | 1,461 | 2,175 | 1,657 |
| Manufacture of food and beverage (10-12) | 15 | 12 | 15 | 12 | 13 | 14 | 13 | 27 | 11 | 18 |
| Manufacture of textile, clothing and footwear (13-15) | 12 | 15 | 11 | 10 | 10 | 12 | 15 | 10 | 17 | 10 |
| Manufacture of chemical and pharmaceutical products (20-21) | 45 | 39 | 36 | 36 | 33 | 87 | 65 | 157 | 96 | 72 |
| Manufacture of rubber, plastic and other non-metallic mineral products (22-23) | 47 | 43 | 45 | 34 | 33 | 52 | 62 | 62 | 90 | 72 |
| Manufacture of fabricated metal products (24-25) | 83 | 69 | 65 | 61 | 54 | 81 | 65 | 66 | 81 | 65 |
| Manufacture of computer, electronic, optical products and electrical equipment (26-27) | 117 | 104 | 100 | 96 | 98 | 305 | 281 | 309 | 327 | 388 |
| Manufacture of machinery and equipment (28) | 120 | 105 | 104 | 90 | 99 | 272 | 135 | 156 | 137 | 304 |
| Manufacture of motor vehicles, trailers and other transport equipment (29-30) | 53 | 48 | 44 | 38 | 35 | 863 | 423 | 484 | 1 249 | 602 |
| Other manufacturing (16-19, 31-33) | 53 | 41 | 49 | 49 | 41 | 136 | 149 | 189 | 168 | 127 |
1) Enterprises that used the deduction of R&D expenditures from the income tax base for the given tax period
2) Government tax relief for R&D expenditure is reduced corporate income tax due to applied tax deductions for R&D
Source: CZSO, Government tax relief for R&D expenditure (GTARD) statistics
Source: CZSO, Government tax relief for R&D expenditure (GTARD) statistics
Source: CZSO, Government tax relief for R&D expenditure (GTARD) statistics
Source: CZSO, Government tax relief for R&D expenditure (GTARD) statistics
Source: CZSO, Government tax relief for R&D expenditure (GTARD) statistics
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