Research allowance calculator: 2020 to 2026
The research allowance calculator is a multi-year calculator: it determines the allowance for each fiscal year as assessment basis (Bemessungsgrundlage) times funding rate, with the cap and the contract research share that applied in that year. Anyone claiming retroactively calculates several years, not one: in 2022 the assessment basis was capped at EUR 4 million, since 2026 at EUR 12 million.
- Every fiscal year with its own values
- Cap, contract research and flat rate as the law prescribes
- Free, no sign-up
Written by Max Nodes, Founder and Managing Director · 25 of 25 supported BSFZ applications certified (as of 09/2026) · Last updated: · Law as of:
The components of your R&D allowance
Figures and details
For 2020 and 2024 the figure shown applies from the cut-off date within that year; the calculator sets out both periods.
How much research allowance is due for which year?
Enter the R&D costs per fiscal year. For each year the calculator applies the cap, the contract research share and the overhead flat rate that hold for that period, then adds the years up.
| Fiscal year | R&D personnel costs | Contract research | Own R&D hours | Assessment basis | Research allowance |
|---|---|---|---|---|---|
| 2020EUR 4M · 60 % · KMU 25 %Deadline passedDeadline passed | € | € | h | EUR 0 | EUR 0 |
| 2021EUR 4M · 60 % · KMU 25 %Deadline passedDeadline passed | € | € | h | EUR 0 | EUR 0 |
| 2022EUR 4M · 60 % · KMU 25 %Deadline closingExpires on 31 December 2026 | € | € | h | EUR 0 | EUR 0 |
| 2023EUR 4M · 60 % · KMU 25 %Still open | € | € | h | EUR 0 | EUR 0 |
| 2024EUR 10M · 70 %Still opencalculator value from 28 March 2024; activities up to 27 March: SMEs 25 %, contracts before 28 March: 60 %, expenditure before 28 March: EUR 4 million cap | € | € | h | EUR 380,000 | EUR 133,000 |
| 2025EUR 10M · 70 %Still open | € | € | h | EUR 462,000 | EUR 161,700 |
| 2026EUR 12M · 70 % · +20 %Current fiscal yearflat rate only for projects started after 31 December 2025 | € | € | h | EUR 676,800 | EUR 236,880 |
| Total | EUR 1,280,000 | EUR 180,000 | 0 | EUR 1,518,800 | EUR 531,580 |
What counts is the fiscal year in which the expenses arose. In 2020 and 2024 the values changed during the year; the calculator uses the values from the respective cut-off date.
In at least one year the assessment basis hits the cap.
Enter the costs per fiscal year. The calculator applies the values the FZulG prescribes for each period. Fiscal years whose deadline has passed are locked and do not count.
Have the result checked in a first consultationWhat the calculator shows
The research allowance calculator derives the assessment basis from R&D personnel costs, 70 % of contract research costs and own contributions (sole proprietors and partners only, EUR 100 per hour). For projects started after 31 December 2025, a 20 % overhead flat rate is added on top of the whole assessment basis, including the contract-research share. The assessment basis is capped at EUR 12 million per year (EUR 10 million for 2024 and 2025); the allowance is 25 %, or 35 % for SMEs, of that basis – up to EUR 4.2 million per year. Whether your project is eligible at all is what the Forschungszulage check clarifies first.
The essentials of the calculator
What does this calculator compute, and what does it not?
The calculator applies personnel costs as employer gross, own contributions at EUR 100 per hour and, for contracts commissioned after 27 March 2024, 70 % of the fee; from 2026 it also applies the 20 % overhead flat rate. It does not check project eligibility.
| Item | How the calculator applies it | Legal basis |
|---|---|---|
| Personnel costs | 100 % of employer gross for the R&D hours | § 3 (1) FZulG |
| Own contributions | EUR 100 per hour, at most 40 h/week; sole proprietors and partners only | § 3 (3) FZulG |
| Contract research | 70 % of the fee for contracts commissioned after 27 March 2024; earlier contracts use 60 % | § 3 (4) FZulG |
| Overhead flat rate | 20 % on the whole assessment basis, only for projects started after 31 December 2025 | § 3 (3b) FZulG |
| Cap on the assessment basis | at most EUR 12 million per year (EUR 10 million for 2024/2025) | § 3 (5) FZulG |
| Funding rate | 25 %, for SMEs 35 % | § 4 (1) FZulG |
Whether a project is eligible under § 2 FZulG is not something the calculator checks: novelty, technical risk and a systematic approach are assessed by the BSFZ alone. A first assessment is available from the eligibility check.
How does the calculator work out the research allowance?
The calculator builds the assessment basis in a fixed chain and applies the flat rate, cap and funding rate automatically.
Enter R&D personnel costs
Employer gross for the hours spent on the research project (§ 3 (1) FZulG).
Enter contract research
The calculator automatically applies 70 % of the fee for contracts commissioned after 27 March 2024; earlier contracts use 60 % (§ 3 (4) FZulG).
Enter own contributions
Sole proprietors and partners only: EUR 100 per hour, at most 40 hours per week (§ 3 (3) FZulG). GmbH managing directors enter 0 hours.
Choose SME status
SMEs receive a 35 % funding rate instead of 25 %, under Annex I GBER: fewer than 250 employees, up to EUR 50 million turnover or EUR 43 million balance sheet total.
Overhead flat rate and cap
For projects started after 31 December 2025, the calculator adds 20 % on the whole sum of personnel costs, contract research and own contributions, then caps the result at EUR 12 million per year.
Calculate the research allowance
The capped assessment basis is multiplied by the funding rate: the result is the research allowance per year, at most EUR 4.2 million.
All figures are estimates. The actual funding amount depends on the BSFZ certification.
Which special cases does the calculator not cover?
The cost categories and their legal basis are in the table above the dossier. Three cases the instrument does not calculate: the research time of a shareholder-managing director, the depreciation under § 3 (3a), and the cap across a group.
An exception applies to a GmbH, UG or AG: a shareholder-managing director's R&D time is eligible only via their salary as personnel costs, not as an own contribution. Details on the individual positions are covered on own contributions and contract research.
For affiliated companies, the cap applies on a group-wide basis (§ 3 (6) FZulG).
What changes in 2026 compared with 2024/2025?
On 1 January 2026 the assessment basis cap rises from EUR 10 million to EUR 12 million and the maximum allowance from EUR 3.5 million to EUR 4.2 million; the 20 % overhead flat rate is added for projects started after 31 December 2025.
| Criterion | 2024–2025 | From 2026 |
|---|---|---|
| Cap on the assessment basis | EUR 10 million per year | EUR 12 million per year |
| Overhead flat rate | none | 20 % on the whole assessment basis |
| Condition for the flat rate | – | project started after 31 December 2025 |
| Maximum research allowance (SME) | EUR 3.5 million (35 % of EUR 10 million) | EUR 4.2 million (35 % of EUR 12 million) |
A project started before 2026 benefits from the higher cap for expenses from 2026, but not from the flat rate. For the flat rate, the project itself must have started after 31 December 2025 (§ 3 (3b) FZulG). More on the changes on the FZulG 2026 page.
What do three worked examples look like?
Three typical scenarios, calculated with the same rules as above.
SME with personnel costs only
An SME with EUR 300,000 in R&D personnel costs, no contract research, no own contributions, project from 2026.
Includes the 20 % flat rate on the assessment basis (§ 3 (3b) FZulG).
Large enterprise with contract research
A large enterprise with EUR 6 million in personnel costs and EUR 2 million in contract research at an institute in the EEA, project from 2026.
Only 70 % of the contract research counts, and the flat rate also applies to this share.
SME with own contributions, 2024/2025 period
An SME with EUR 200,000 in personnel costs and 1,500 own R&D hours by the sole proprietor, expenses in the 2024/2025 period.
No flat-rate surcharge, cap at EUR 10 million instead of EUR 12 million.
Which questions come up most often about the calculator?
Which fiscal years can the calculator still apply?
2020 and 2021 can no longer be claimed, 2022 closes on 31 December 2026, and 2023 through 2026 remain open.
| Year | Cap | Contract research | Deadline |
|---|---|---|---|
| 2020 | EUR 4M | 60 % | Deadline passed |
| 2021 | EUR 4M | 60 % | Deadline passed |
| 2022 | EUR 4M | 60 % | Expires on 31 December 2026 |
| 2023 | EUR 4M | 60 % | Still open |
| 2024 | EUR 10M calculator value from 28 March 2024; activities up to 27 March: SMEs 25 %, contracts before 28 March: 60 %, expenditure before 28 March: EUR 4 million cap | 70 % | Still open |
| 2025 | EUR 10M | 70 % | Still open |
| 2026 | EUR 12M flat rate only for projects started after 31 December 2025 | 70 % | Current fiscal year |
A locked year enters the calculator as zero: the four-year assessment period for that fiscal year has expired (§ 169 AO). The calculator and the table show the same status; the deadline band is on the page research allowance retroactively.
Take the result into a first consultation
In the free first consultation we review your figures, classify the projects under § 2 FZulG and work through the assessment basis in detail. You pay only once the allowance is approved.
Book a first consultationRead on
- Research allowance: funding amountHow the funding rate and assessment basis combine.
- Personnel costsWhich wage components count toward the assessment basis.
- Affiliated companies and the EUR 12 million capHow group structures change SME status and the cap.
- Contract researchWhen the 70 % share paid to third parties is eligible.
- Own contributionsEUR 100 per hour for sole proprietors and partners in detail.
- FZulG 2026: updateThe overhead flat rate and the new EUR 12 million cap.
- How to apply for the research allowanceBSFZ application and research allowance application (ELSTER) step by step.
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