Forschungszulage calculation: how much funding can you get — and how do you calculate it correctly?

Important for affiliated companies: The assessment basis cap applies at the level of the company group§ 3 (5) FZulG. The funding rate is 25% (large companies) or 35% for SMEs§ 4 (1) FZulG.

What is the assessment basis?

The Forschungszulage assessment basis covers the eligible expenditures of a fiscal year that can be attributed to your innovation project. Typically relevant are:

1. Wage costs of own employees (pro-rated for the innovation project)
2. Own work (sole traders / partners) at a flat hourly rate — €70/h (since 28.03.2024), €100/h from 01.01.2026, max. 40 hrs/week
3. Contract research — 70% for contracts in EU/EEA
4. Depreciation on specific movable fixed assets used in the project (eligible since 28.03.2024)
5. Overhead allowance — 20% on the other eligible expenditures incurred — only for projects starting after 31.12.2025

Eligible expenditures in detail

1. Wage costs of own employees

Eligible pro-rata costs of employees working on the eligible innovation project:

• Gross salary (including non-cash benefits)
• Employer contributions to social insurance
• Working time share: only the portion actually attributable to eligible activities

Calculation logic: Eligible wage costs = (gross salary + employer social contributions) × innovation time share§ 3 (1) FZulGPrüfleitfaden Ch. 1.2Prüfleitfaden Ch. 1.2: „Bezogen auf die Angaben zum finanziellen und personellen Rahmen wird durch die BSFZ eine Plausibilitätsprüfung „dem Grunde nach“ durchgeführt.“

You calculate the innovation time share per person from the R&D hours spent on the project and the available hours. The video (in German) walks through a simplified example:

2. Own work (sole traders / co-entrepreneurs)

A flat hourly rate applies (max. 40 hours/week):

• Until end of 2025: €70 per hour
• From 1 January 2026: €100 per hour

Particularly relevant for founder-led businesses and innovation-intensive service providers who develop a lot in-house.§ 3 (3) FZulG

3. Contract research (outsourced)

• Until March 2024: 60% claimable
• Since 28 March 2024: 70% claimable (for contracts in EU/EEA)

Calculation logic: Eligible contract costs = contract costs × 70% — then apply the funding rate (25% or 35%).§ 3 (4) FZulGPrüfleitfaden Ch. 3.2Prüfleitfaden Ch. 3.2: „Ein Auftrag kann Personalleistungen und Sachkosten enthalten. Damit der Auftrag bescheinigungsfähig ist, muss die enthaltene Personalleistung zur Zielerreichung des FuE-Vorhabens beitragen. Der Auftrag muss für sich genommen zu überwiegendem Anteil FuE-Charakter besitzen.“

4. Capital expenditure: depreciation (eligible since 2024)

Since March 2024, depreciation on certain movable fixed assets can be eligible if used in the innovation project and the conditions are met.§ 3 (3a) FZulG

Practical example: machinery, measuring equipment, prototype installations — provided they are correctly attributed to the project.Prüfleitfaden Ch. 3.3Prüfleitfaden Ch. 3.3: „Ein Wirtschaftsgut ist für das Forschungs- und Entwicklungsvorhaben erforderlich, wenn aus den Informationen des Antragstellers erkennbar ist, dass es eine Funktionalität, Fähigkeit oder Eigenschaft besitzt, die für die Durchführung des Vorhabens unbedingt notwendig ist und im Rahmen des dargelegten Lösungswegs genutzt wird.“

5. Overhead allowance (new from 2026)

For projects starting after 31 December 2025, an additional flat position is added:

• 20% overheads and operating costs flat on the other eligible expenditures in the fiscal year

This can significantly increase the Forschungszulage amount in 2026 — particularly for companies with high indirect costs (project management, infrastructure, IT, QM), without having to painstakingly document each individual cost position.

Payout: how does the money arrive?

The Forschungszulage is a tax-based subsidy. In practice this means:

• Application (incl. certification)§ 5 FZulG§ 5 FZulG: Der Antrag auf Forschungszulage wird nach Ablauf des Wirtschaftsjahres, in dem die förderfähigen Aufwendungen entstanden sind, elektronisch beim zuständigen Finanzamt gestellt. Vorhaben und Aufwendungen sind so genau zu bezeichnen, dass eine Überprüfung möglich ist. Für jedes Vorhaben ist eine BSFZ-Bescheinigung nach § 6 FZulG erforderlich. → assessment of the allowance§ 10 FZulG§ 10 FZulG: Das Finanzamt setzt die Forschungszulage in einem Forschungszulagenbescheid fest. Sie wird bei der nächsten erstmaligen Festsetzung der Einkommen- oder Körperschaftsteuer angerechnet. Ein verbleibender Überschuss wird als Steuererstattung ausgezahlt. → offset against taxes or payout, if tax is insufficient.
• Especially for high-growth or not-yet-profitable companies, the payout effect is often a key advantage.

Calculation example: SME from April 2024

Assumptions:

• Personnel costs (eligible): €240,000
• Contract costs: €30,000 (EU/EEA), claimable at 70% → €21,000
• Total assessment basis: €261,000
• SME funding rate: 35%

Forschungszulage = €261,000 × 35% = €91,350

Multi-year view

Note: Figures serve as a structural example. For your actual planning, please calculate with your own actual/projected figures.

Typical mistakes in the calculation

• Key dates ignored: 27.03.2024 vs. 28.03.2024, and 01.01.2026 (assessment basis / overheads / own work rate)
• Contract research incorrectly claimed: 70% claimable does not mean 70% funding
• Working time shares not documented: Without a solid time logic, audits and discussions become unnecessarily drawn out
• Assessment basis confused with project costs: Not everything is eligible — but often more is eligible than assumed internally (depreciation, overheads from 2026)

Conclusion: why the Forschungszulage is particularly worthwhile in 2026

The Forschungszulage is one of the strongest instruments for funding innovation in Germany in a plannable way: 35% grant for SMEs, a high (from 2026 even higher) assessment basis, plus the overhead allowance and improved conditions for own work. Anyone who continuously develops products, software, or processes should integrate the calculation into their annual planning early on. And if you want to find every eligible cost and have it cleanly prepared for your tax advisor: that is exactly what our Forschungszulage consulting is for — 100% success-based.