This report presents a comparative analysis of investment incentives across OECD member countries and how they function within the wider context of investment promotion and facilitation. It first examines the policy objectives behind investment incentives, the types of incentives offered, their design processes and key features. It then explores the importance of incentives within investment promotion strategies, and the involvement of investment promotion agencies (IPAs) in their design, governance and management. The paper draws primarily on data collected from a survey in 2024 with all 35 national IPAs of OECD member countries.