Are any industries excluded from the research allowance?

No. The FZulG has no exclusions by industry. Every company liable to tax in Germany that carries out research and development under Section 2 FZulG is entitled. Trade, crafts and services are included as soon as they develop themselves.

My industry is not listed — is my project still eligible?

Yes, if the three criteria are met. The nine pages cover the fields whose activities we have worked through one by one; they are not a closing list. Tell us what the open technical question is, and we will place it.

Does the BSFZ assess one industry more strictly than another?

No, the assessment is always the same: novelty, technical risk, systematic approach. What differs is the kind of evidence. In software it is version histories and benchmarks, in mechanical engineering calculation reports and test protocols.

My project touches several fields. Which page applies?

All of them. A ventilator with its own control algorithm is medical technology and software at once; eligibility is decided on the specific facts, not on the heading.

How much does the research allowance bring in my industry?

The funding rate is the same everywhere: 25 % of the assessment basis, or 35 % for SMEs (Section 4 (1) FZulG), capped at EUR 12 million per financial year. For contract research commissioned after 27 March 2024, 70 % of the fee is eligible; before the additional flat rate this equals 17.5 % or 24.5 % of the fee. What differs between industries is the share of eligible activities.

Is there a statistic on which industries use the research allowance most?

We do not publish one here. Figures on the distribution are collected by the certification body; as long as we cannot document them ourselves, we do not claim them.

Which industries use the research allowance?

Every one. The FZulG has no list of industries and no exclusions: every company liable to tax in Germany that carries out research and development within the meaning of Section 2 FZulG is entitled — regardless of size, legal form or field.

R&D tax credit by industry: where the line runs in your field

The German research allowance act names no industry. Eligibility is decided by novelty, technical risk and a systematic approach under Section 2 FZulG — the same three criteria in every field, applied to different activities. Nine pages show where the line runs in yours: 22 activities each, with a verdict.

Check eligibility Dossier

Nine fields, 22 assessed activities each
Funding rate up to 35 %
Retroactive for open years

Written by Max Nodes, Founder and Managing Director · 25 of 25 supported BSFZ applications certified (as of 09/2026) · Last updated: September 22, 2026 · Law as of: September 2026

At a glance

Research takes many forms

Software · machinery · laboratory

Figures and details

What decides eligibility — the same in every field

Nine industry pages assess 22 activities each against exactly these three features.

The industry never decides.

A special-machine builder and a software house are assessed against the same three criteria. What differs are the activities the certification body measures them on — and the evidence that already exists in the building. That is why there are nine pages instead of one list.

Which activities does the BSFZ assess in which field?

Each page lists 22 activities with the verdict we expect: eligible, borderline or not eligible.

Nine industry benchmarks
Industry	What is assessed there	Activities
Mechanical engineering	Design, drive and control concepts, manufacturing processes, test rigs	22
Software & IT	Own algorithms, ML models, architectures, protocols, embedded systems	22
Medical technology	Operating principle, software as a medical device, materials — before MDR approval	22
Pharma & life sciences	Drug discovery, formulation, galenics, bioprocesses, method development	22
Automotive & mobility	Drivetrains, battery systems, driving functions, body structures, vehicle software	22
Construction industry	Construction methods, materials, components, component tests and pilot builds	22
Energy & cleantech	Cell concepts, storage chemistry, power electronics, grid control, materials	22
Aerospace	Lightweight structures, propulsion, avionics, sensing and control	22
Agriculture & FoodTech	Processes, plant technology, formulations, shelf life, cultivation systems	22

Your field is not listed? Describe the project.

The first conversation is about your technical question, not your industry. After thirty minutes you know which part of your development is eligible and in what order of magnitude. The first consultation is free; 30 % of the fee falls due with the BSFZ decision, 70 % only after the allowance has been paid out.

Book a first consultation

Official sources

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Max Nodes

Founder and Managing Director of NOVARIS Consulting. Specialised in the German R&D tax credit (FZulG) since 2021; 25 of 25 accompanied BSFZ applications approved (as of 09/2026). Max Nodes

R&D tax credit by industry: where the line runs in your field

Research takes many forms

The industry never decides.

Which activities does the BSFZ assess in which field?

What decides eligibility?

Novelty

Technical risk

Systematic approach

Common questions about industries

Your field is not listed? Describe the project.

Read on