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.

Government tax relief for R&D expenditure bin private enterprises by region in 2024

Czechia, Region	Enterprises that used government tax relief for R&D expenditure¹⁾ (number)						Government tax relief for R&D expenditure²⁾ (CZK million)
	Total	Ownership		Size group (number of employees)			Total	Ownership		Size group (number of employees)
	Total	Private national enterprises	Foreign-controlled enterprises	Small (0–49)	Medium (50–249)	Large (250+)	Total	Private national enterprises	Foreign-controlled enterprises	Small (0–49)	Medium (50–249)	Large (250+)
Czechia	721	531	190	293	233	195	3,671	1,149	2,522	247	628	2,796
Hlavní město Praha	203	148	55	98	56	49	1,315	489	826	135	263	917
Středočeský kraj	54	39	15	20	18	16	688	58	631	15	45	628
Jihočeský kraj	24	16	8	12	5	7	44	17	27	4	5	36
Plzeňský kraj	28	12	16	9	6	13	115	42	72	7	14	94
Karlovarský kraj	6	3	3	.	.	3	8	2	7	.	.	6
Ústecký kraj	19	13	6	.	.	7	17	11	6	.	.	10
Liberecký kraj	29	20	9	10	11	8	193	41	151	7	34	152
Královéhradecký kraj	32	25	7	12	11	9	43	31	12	13	13	17
Pardubický kraj	36	29	7	8	14	14	114	83	31	4	33	78
Kraj Vysočina	24	13	11	3	13	8	389	24	364	3	24	362
Jihomoravský kraj	112	89	23	46	50	16	422	138	284	26	130	266
Olomoucký kraj	26	21	5	11	7	8	41	35	7	3	6	33
Zlínský kraj	59	50	9	22	19	18	168	98	70	16	28	124
Moravskoslezský kraj	69	53	16	33	17	19	113	80	33	14	25	74

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