Tax incentives for IT startups

R&D expenses and incentives vary by country, I've seen as high as 180% in Brazil. Revenue side some EU countries offer patent box regimes with tax as low as 5%. But moving to a location just for tax purposes without understanding the rest of business ramifications (talent, support, hours) seems like trying on fancy lace underwear before growing to fit the rest of body.

Frequently startups do not have "tax appetite" in the beginning, but there will be a stage when tax considerations may be significant depending on the nature of your business. Early stage issues involving proximity to customers / clients, resources, and talent are more important drivers in early business location decisions. Federal tax incentives for research & development, hiring, and physical expansion are typically available anywhere in the US. However, unlike federal opportunities each state has its own incentives regime and focus on specific industries and economic development needs, and consequently these state incentives, tax and otherwise, are more dependent on the nature of your business.