Olsberg SPI 'Global Incentives Index. May 2026'

The Global Incentives Index 2026, compiled for World of Locations by strategy consultants Olsberg•SPI, provides an overview of more than 120 active production incentives worldwide. It includes all automatic national, state and province-level incentives relevant to inward investment productions (rather than solely local projects), and which generally return a share of qualifying production expenditure. While selective incentives or city-level incentives are not included in this report, these can be important when attracting and encouraging productions. It should be noted the international production landscape is seeing an increase in regional or city-based incentives, including in markets such as Austin and Houston following the expansion of the Texas state incentive.

The index highlights key features of each system, including the type of incentive, rates, uplifts, caps, sunset dates, eligibility conditions, and other key rules and requirements. Each system varies in terms of eligibility requirements and spending conditions for projects and applicants.

Incentives fall into three main categories: cash rebates, which return a percentage of qualifying production expenditure as cash; tax credits, which offer a reduction against corporate tax owed or a refund where tax owed is less than the incentive amount; and tax shelters, which are funded by investment from individuals or corporate entities seeking tax relief through investing. Tax credits are often transferable, allowing them to be sold to third parties to utilise.

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