# Question for Accountants on R&D Credit **URL:** \ **Category:** Money\ **Created:** [July 16, 2026, 11:48am UTC](https://tw.forumosa.com/t/question-for-accountants-on-r-d-credit/258601 "2026-07-16T11:48:47Z")\ **Posts on this page:** 7\ **Page:** 1
**Author:** ![OysterOmelet](https://forumosa-12829.kxcdn.com/user_avatar/tw.forumosa.com/oysteromelet/32/219695_2.png) [@OysterOmelet](https://tw.forumosa.com/u/OysterOmelet)\ **Post date:** [July 16, 2026, 11:48am UTC](https://tw.forumosa.com/t/question-for-accountants-on-r-d-credit/258601/1 "2026-07-16T11:48:48Z")
According to PwC, a business can receive a credit for 15% of R&D expenses, total amount capped at 30% of all taxes. > **[Taiwan - Corporate - Tax credits and incentives](https://taxsummaries.pwc.com/taiwan/corporate/tax-credits-and-incentives)** > > Detailed description of corporate tax credits and incentives in Taiwan But for private enterprises, less than 2% of the R&D expenses are sourced from the government. How does that work? [https://wsts.nstc.gov.tw/stsweb/technology/TechnologyDataIndex.aspx?language=E](https://wsts.nstc.gov.tw/stsweb/technology/TechnologyDataIndex.aspx?language=E) [III-2-1\_Business\_Enterprise\_RD\_Expenditure.xlsx](https://tw.forumosa.com/uploads/short-url/sjipj4vC1gAnMrUkLVFRYcD43Zo.xlsx) (8.4 KB) I’m on vacation so I don’t have the pen and can’t perform the calculations, but that’s gotta be a whole lot of R&D expenses for the tax credit to be 2% of expenses (or less) if the expenses get a 15% kickback in taxes worth at most 30% of taxes. Either that, or the numbers don’t include R&D kickbacks and only includes grants. ---
**Author:** ![rooftopclown](https://forumosa-12829.kxcdn.com/user_avatar/tw.forumosa.com/rooftopclown/32/58063_2.png) [@rooftopclown](https://tw.forumosa.com/u/rooftopclown)\ **Post date:** [July 16, 2026, 12:40pm UTC](https://tw.forumosa.com/t/question-for-accountants-on-r-d-credit/258601/2 "2026-07-16T12:40:08Z")
> [@OysterOmelet](#): > > I’m on vacation so I don’t have the pen Have you considered borrowing a pen? ---
**Author:** ![OysterOmelet](https://forumosa-12829.kxcdn.com/user_avatar/tw.forumosa.com/oysteromelet/32/219695_2.png) [@OysterOmelet](https://tw.forumosa.com/u/OysterOmelet)\ **Post date:** [July 16, 2026, 12:41pm UTC](https://tw.forumosa.com/t/question-for-accountants-on-r-d-credit/258601/3 "2026-07-16T12:41:02Z")
> [@rooftopclown](#): > > > [@OysterOmelet](#): > > > > I’m on vacation so I don’t have the pen > > Have you considered borrowing a pen? I don’t want to bother my Airbnb hosts. ---
**Author:** ![Marco](https://forumosa-12829.kxcdn.com/user_avatar/tw.forumosa.com/marco/32/179744_2.png) [@Marco](https://tw.forumosa.com/u/Marco)\ **Post date:** [July 16, 2026, 4:08pm UTC](https://tw.forumosa.com/t/question-for-accountants-on-r-d-credit/258601/4 "2026-07-16T16:08:43Z")
> [@OysterOmelet](#): > > According to PwC, a business can receive a credit for 15% of R&D expenses, total amount capped at 30% of all taxes. > > [Taiwan - Corporate - Tax credits and incentives](https://taxsummaries.pwc.com/taiwan/corporate/tax-credits-and-incentives) > > But for private enterprises, less than 2% of the R&D expenses are sourced from the government. How does that work? > > [https://wsts.nstc.gov.tw/stsweb/technology/TechnologyDataIndex.aspx?language=E](https://wsts.nstc.gov.tw/stsweb/technology/TechnologyDataIndex.aspx?language=E) > > [III-2-1\_Business\_Enterprise\_RD\_Expenditure.xlsx](https://tw.forumosa.com/uploads/short-url/sjipj4vC1gAnMrUkLVFRYcD43Zo.xlsx) (8.4 KB) > > I’m on vacation so I don’t have the pen and can’t perform the calculations, but that’s gotta be a whole lot of R&D expenses for the tax credit to be 2% of expenses (or less) if the expenses get a 15% kickback in taxes worth at most 30% of taxes. > > Either that, or the numbers don’t include R&D kickbacks and only includes grants. What is the business that you are advertising in Taiwan? ---
**Author:** ![OysterOmelet](https://forumosa-12829.kxcdn.com/user_avatar/tw.forumosa.com/oysteromelet/32/219695_2.png) [@OysterOmelet](https://tw.forumosa.com/u/OysterOmelet)\ **Post date:** [July 16, 2026, 5:00pm UTC](https://tw.forumosa.com/t/question-for-accountants-on-r-d-credit/258601/5 "2026-07-16T17:00:17Z")
> [@Marco](#): > > What is the business that you are advertising in Taiwan? I’m not advertising anything. Just trying to make the data make sense. How can the government account for only 1.5% of the funding when you can get a 15% kickback (up to a certain point). ---
**Author:** ![Marco](https://forumosa-12829.kxcdn.com/user_avatar/tw.forumosa.com/marco/32/179744_2.png) [@Marco](https://tw.forumosa.com/u/Marco)\ **Post date:** [July 16, 2026, 5:47pm UTC](https://tw.forumosa.com/t/question-for-accountants-on-r-d-credit/258601/6 "2026-07-16T17:47:22Z")
> [@OysterOmelet](#): > > > [@Marco](#): > > > > What is the business that you are advertising in Taiwan? > > I’m not advertising anything. Just trying to make the data make sense. How can the government account for only 1.5% of the funding when you can get a 15% kickback (up to a certain point). This is the business directory forum ---
**Author:** ![OysterOmelet](https://forumosa-12829.kxcdn.com/user_avatar/tw.forumosa.com/oysteromelet/32/219695_2.png) [@OysterOmelet](https://tw.forumosa.com/u/OysterOmelet)\ **Post date:** [July 20, 2026, 7:34pm UTC](https://tw.forumosa.com/t/question-for-accountants-on-r-d-credit/258601/7 "2026-07-20T19:34:24Z")
I still don’t have a pen.