How to define R&D

R&D is defined in the Fracati Manual. 3 categories of R&D are defined
  • basic research
  • applied research
  • experimental development

5 criteria set the precondition for R&D 


The Technology Readiness Level (TRLs) scale is used as a tool for categorization at EU level.

2 different principles can be distinguished in Austrian R&D funding: funding programs for future projects and tax incentives for past R&D work.

Förderungen von Forschung in Unternehmen
„Forschungsprämie“ R&D Tax Incentive
Austrian companies are entitled to receive a research premium in form of a refund tax incentive for incurred R&D work.  Starting with the fiscal year 2018 the percentage of research premium is 14% of the expenses. The R&D work needs to be documented and certified by the experts of the FFG. The certification is precondition for an approval of the R&D tax incentive.


Every Austrian company is entitled to receive the research premium. This is also valid in case of negative financial performance or failures of the respective R&D work.


Following costs are recoverable
• Personnel costs
• Direct expenses
• Financing costs
• Overheads
• Travel expenses
• External services
• R&D related investments



R&D Funding
The Austrian government is supporting basic research, applied research as well as experimental development via R&D funds. Project applications have to be submitted prior to R&D work.
Project volume, company size and funding program are determining the funding amount. Funds can be granted in form of subsidies, loans, subsidies of interest rates and guarantees.


Funds are handled via several institutions and programs. Some of the programs are open for application throughout the year for instance “FFG Basisprogramm”. 

Funding Agencies

International, national and regional organizations support companies in their R&D efforts by providing various funding programmes.

The Austrian Research Promotion Agency (FFG) is the national funding agency for industrial research and development in Austria. FFG manages and finances research projects in the business and science sectors, impulse programmes for the economy and research facilities, and networks fostering cooperation between science and industry. 

Austria Wirtschaftsservice Gesellschaft mbH (aws) is the promotional bank of the Austrian federal government and is 100% owned by the Republic of Austria. AWS is offering fundings for setting up a company (in start-up), modernization, growth and innovation.

Kommunalkredit Public Consulting GmbH (KPC) is specialized in funding programs in the field of environmental protection and sustainability.

In addition to the federal level, supplemental grants may be applied for in all states and are administered by the state government or an outsourced entity.

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