There is none in HS since the last changes.
Also remember that 1.5% surcharge is now applied.
depends on your BP EIV
cost to research ME10 = 2438.1×0.02×EIV×(index+1.5+0.25)/100 . 1.5 is surcharge, 0.25 is station tax ; 0.02 is activity multiplier; 2438.1 is lvl 10 multiplier (for ME=10 or TE=20)
= 0.48762 × EIV ×(index+1.5+0.25)
with index=5 it becomes
= 3.3×EIV . EIV is an estimation of the price of the mats (but as shown in my post Huge discrepancies in industry tax application half of the BP have more than 50% difference between EIV and real cost)
Let’s take “supercapital construction facilities blueprint”. Its EIV is 52891564 (=52.9M) so the cost to research it to ME10 in a 5 index is 174.5M. if you research to 10/20 in a 5 ME/TE index then this consumes 350M
If you research it in a 2.25 index it becomes 0.48762 × EIV ×4 = 1.95×EIV (and 3.9 EIV for both ME and TE)
so for this specific BP it’s total 206M isk
basically you can consider it costs 6.6 times as much to research the BPO than to build an item in a 5.0% index station (though there are a lot of errors in the code of CCP)
A bit more complex would be EIV ×(index+1.75) (ignoring the 0.97 mult which is like a 1)
Basically the lowest you can do in HS is 4×EIV
Another example : A Tatara has an EIV of 5.8B so running it in a 1% system before did cost basycally 5.8B while it costs now in the same system (which has reached 3% because CCP) 27.5B