Forschungszulage Calculation: How much funding can you get – and how do you calculate it correctly?

Summary

• The Forschungszulage calculation is based on your assessment basis (eligible innovation/R&D expenditures) × funding rate.

• SMEs receive 35% funding (since 28 March 2024), large companies 25%.

• The assessment basis increases from 1 January 2026 to €12 million per year. Additionally, from 2026, a 20% overhead allowance applies (for projects starting from 2026) and the hourly rate for own work rises to €100.

• With the Quick Calculator and the Detailed Calculator on dieforschungszulage.de, you can reliably estimate your Forschungszulage amount in minutes – including the typical pitfalls around contract costs, own work, and key dates.

Why this article matters

In practice, optimal funding rarely fails due to the level of innovation, but rather due to an unclear or incorrect calculation of the Forschungszulage: wrong key dates (March 2024 / January 2026), misunderstood assessment basis, poorly delimited working time shares, or overlooked positions such as depreciation and – going forward – overheads.

I'm Erich Lehmann from dieforschungszulage.de. In this article, I show you systematically how to set up the Forschungszulage calculation correctly – with tables, examples, and the most important changes up to 2026.

Forschungszulage Calculation: The formula (explained simply)

The calculation follows this core logic:

Forschungszulage = min(assessment basis, cap) × funding rate

Important: The assessment basis is not your project budget, but only the eligible expenditures (e.g. personnel, contract costs pro-rated, own work as a flat rate, depreciation – and from 2026 additionally the overhead allowance, where the requirements are met).

Funding rates, assessment basis, and maximum amounts (with key dates)

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 "Forschungszulage 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 per hour (since 28.03.2024), €100 per hour for activities from 01.01.2026 (max. 40 hrs/week)
3. Contract research (only partly claimable – 70% for contracts in EU/EEA)
4. Depreciation on specific movable fixed assets used in the project (eligible since 28.03.2024 – for qualifying acquisitions and project start from 28.03.2024)
5. Overhead allowance (20% on the other eligible expenditures incurred – only for projects starting after 31.12.2025, i.e. in practice from 01.01.2026)

If you want to check quickly: use the Quick Calculator on dieforschungszulage.de. If you want to document properly and calculate reliably for tax advisors/tax office: use the Detailed Calculator.

Eligible expenditures (practical checklist)

1) Wage costs of own employees (usually the biggest lever)

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 § 3 (1) FZulG: Eligible wage costs = (gross salary + employer social contributions) × innovation time share

2) Own work (sole traders/partners)

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

• Until end of 2025: €70 per hour
• From 1 January 2026: €100 per hour (for activities after 31.12.2025)

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

3) Contract research (outsourced)

Contract costs are only partly claimable:

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

Calculation logic § 3 (4) FZulG: Eligible contract costs = contract costs × 70% Then apply the funding rate (25% or 35%).

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. Ch. 3.3Prüfleitfaden BSFZ, 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 (e.g. project management, infrastructure, IT, QM), without having to painstakingly document each individual cost position.

Forschungszulage payout: How does the money arrive?

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

• Application (incl. certification) (§ 5 FZulG (EN)) → assessment of the allowance (§ 6 FZulG (EN)) → 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.

For the formal steps and certification, the official point of contact is the Certification Office for Forschungszulage (BSFZ): https://www.bescheinigung-forschungszulage.de/

Calculation example (compact): 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

If you want to map this correctly across multiple years and key dates (2024/2026): use the Detailed Calculator on dieforschungszulage.de and document the working time share and key date logic.

Example table (multi-year view) – how to read the logic

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

*Overhead allowance only if the project starts from 2026 and the conditions are met.

Typical mistakes in the Forschungszulage calculation (and how to avoid them)

• 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 (e.g. depreciation, from 2026 overheads).

That's exactly what our Quick Calculator and Detailed Calculator on dieforschungszulage.de are built for: fast, transparent, key-date-compliant.

Conclusion: Why the Forschungszulage (especially in 2026) is particularly worthwhile

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.

If you want a quick indication: Quick Calculator on dieforschungszulage.de. If you need a reliable, documented calculation (also for tax advisors/tax office): Detailed Calculator on dieforschungszulage.de.

Do you still have questions about this topic?

We are happy to discuss your specific case in a free initial consultation. We'll find out in just a few minutes how much funding your company can receive.

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