24 Countries Covered
11+ IP Box regimes compared
2 Ranking dimensions
What’s New in The Benchmark 2026 ?
Expanded IP Box benchmark
Covers Europe and North America with rankings by generosity and ease of application
Updated global rankings & heat maps
Visual, data-driven comparison of key R&D tax schemes worldwide
Comprehensive country profiles
Benefits, eligibility criteria, and key considerations across 24 markets
The Only Guide You Need to Know
- If foreign-sourced R&D is eligible
- If R&D must take place in the country
- How many prior financial years are eligible
- If prior approval is required
- If other R&D incentives are available
- What level of review or inquiry is expected
Want to Go Further? Talk to Our Experts
Our team supports you from eligibility assessment through to certification and documentation.
Analyse your projects and assess their eligibility, prepare required technical and financial documentation and secure certifications across jurisdictions.