Government tax relief for R&D expenditure (GTARD)

A total of 745 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 2022, a year-on-year decrease of 90 enterprises. In 2022, the tax deduction for research and development of private companies reached 16.3 billion crowns. At a tax rate of 19%, thanks to this indirect support, companies saved 3.1 billion, i.e. almost 700 million crowns more than in the previous year. This increase is due to domestic enterprises, which saw a year-on-year increase in tax support from CZK 904 million to CZK 1,600 million.

Number of private enterprises that used government tax relief for R&D expenditure
Publication date: 04. 04. 2024
Year 2022
745
Government tax relief for R&D expenditure in private enterprises
Publication date: 04. 04. 2024
Year 2022
3,104 CZK million
Government tax relief for R&D expenditure in foreign-controlled enterprises
Publication date: 04. 04. 2024
Year 2022
1,504 CZK million
Government tax relief for R&D expenditure in private national enterprises
Publication date: 04. 04. 2024
Year 2022
1,600 CZK million

Data and time series

Public databaseAll data CZSO online

	2015	2016	2017	2018	2019	2020	2021	2022
Enterprises that used government tax relief for R&D expenditure (number)	1,306	1,248	1,135	1,037	940	829	835	745
Private national enterprises	938	889	798	735	677	597	607	530
Foreign-controlled enterprises	368	359	337	302	263	232	228	215
Claimed deduction of R&D expenses from income tax (CZK million)	13,287	12,550	13,241	13,595	14,358	11,077	12,792	16,338
Private national enterprises	5,520	5,191	4,304	5,084	4,783	4,459	4,756	8,421
Foreign-controlled enterprises	7,768	7,359	8,937	8,511	9,575	6,618	8,036	7,917
Government tax relief for R&D expenditur (CZK million)	2,525	2,384	2,516	2,583	2,728	2,105	2,430	3,104
Private national enterprises	1,049	986	818	966	909	847	904	1,600
Foreign-controlled enterprises	1,476	1,398	1,698	1,617	1,819	1,257	1,527	1,504
Share on total R&D expenditure in the business sector (%)	5.2	4.9	4.4	4.1	4.0	3.0	3.2	3.6

* 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

	2015	2016	2017	2018	2019	2020	2021	2022
Total	1,306	1,248	1,135	1,037	940	829	835	745
Enterprises size (number of employees)
Micro enterprises (0-9 employees)	178	145	150	128	115	97	113	85
Small enterprises (10-49 employees)	343	342	294	279	252	212	211	204
Medium enterprises (50-249 employees)	471	460	408	366	321	294	280	248
Large enterprises (250 employees and more)	314	301	283	264	252	226	231	208
Main economic activity (NACE)
Manufacturing (C)	785	755	658	593	545	476	469	426
Information and communication (J)	161	180	168	175	156	151	150	133
Professional, scientific and technical activities (M)	151	140	146	126	119	102	95	93
other activities	209	173	163	143	120	100	121	93

	2015	2016	2017	2018	2019	2020	2021	2022
Total	2,525	2,384	2,516	2,583	2,728	2,105	2,430	3,104
Enterprises size (number of employees)
Micro enterprises (0-9 employees)	32	25	25	23	31	22	20	23
Small enterprises (10-49 employees)	181	192	152	159	174	161	159	170
Medium enterprises (50-249 employees)	567	576	497	416	439	395	394	415
Large enterprises (250 employees and more)	1,744	1,592	1,842	1,985	2,085	1,527	1,858	2,496
Main economic activity (NACE)
Manufacturing (C)	1,726	1,592	1,780	1,803	1,822	1,206	1,461	2,175
Information and communication (J)	396	341	293	383	433	484	481	437
Professional, scientific and technical activities (M)	237	255	268	226	254	218	235	262
other activities	165	197	176	172	219	197	254	230

Government tax relief for R&D expenditure (GTARD)

Data and time series

Charts

Regional data

Methodology

Catalogue of products

	Enterprises that used government tax relief for R&D expenditure¹⁾ (number)					Government tax relief for R&D expenditure²⁾ (CZK million)
	2018	2019	2020	2021	2022	2018	2019	2020	2021	2022
Manufacturing, total	593	545	476	469	426	1,803	1,822	1,206	1,461	2,175
Manufacture of food and beverage (10-12)	17	15	12	15	12	22	14	13	27	11
Manufacture of textile, clothing and footwear (13-15)	15	12	15	11	10	16	12	15	10	17
Manufacture of chemical and pharmaceutical products (20-21)	48	45	39	36	36	112	87	65	157	96
Manufacture of rubber, plastic and other non-metallic mineral products (22-23)	54	47	43	45	34	71	52	62	62	90
Manufacture of fabricated metal products (24-25)	89	83	69	65	61	82	81	65	66	81
Manufacture of computer, electronic, optical products and electrical equipment (26-27)	132	117	104	100	96	325	305	281	309	327
Manufacture of machinery and equipment (28)	138	120	105	104	90	210	272	135	156	137
Manufacture of motor vehicles, trailers and other transport equipment (29-30)	51	53	48	44	38	877	863	423	484	1,249
Other manufacturing (16-19, 31-33)	49	53	41	49	49	88	136	149	189	168