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For startup foundersR&D Tax Credits

The 2026 AI Startup R&D Investment Index

A new ranking of 40 high-growth AI companies — not by revenue, but by estimated R&D investment intensity and tax credit potential. Built on public data from the Lean AI Leaderboard, reinterpreted through a different lens.

5 things you'll walk away with
  • The full 40-company ranking — by estimated R&D tax credit, not revenue
  • Six featured spotlights, including why a $1.8B-revenue, 1-person company ranks dead last
  • The methodology behind each company's estimated credit
  • Five patterns the data reveals about revenue vs. real R&D investment
  • What the 21–50 employee sweet spot means for your own credit potential

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