R&D tax incentives in seven countries
The scheme, the headline rates, what has to be registered and when a claim is due. Each guide links to the official guidance it was checked against.
Verified against official guidance on 1 October 2026Every scheme
Select a country for the full guide: who can claim, what qualifies, the rates, the records to keep and how to file.
United StatesUSResearch credit, IRC section 41
- 20% regular credit or 14% alternative simplified credit
- Up to US$500,000 a year against payroll tax for qualified small businesses
- No pre-registration. Claimed on Form 6765
- 20% expenditure credit for periods beginning on or after 1 April 2024
- ERIS for loss-making SMEs with R&D intensity of 30% or more
- Claim notification needed if you have not claimed in the last 3 years
- 30% corporation tax credit, 35% for periods with a return due on or after 23 September 2027
- Unused credit paid out in three instalments
- Claim within 12 months of the end of the accounting period
- 35% enhanced credit on up to C$6 million of expenditure
- Refundable on current expenditure for most CCPCs
- File Form T661 within 12 months of the return due date
- Refundable offset of company tax rate plus 18.5% under A$20 million turnover
- Non-refundable offset of company tax rate plus 8.5% or 16.5% above that
- Register activities within 10 months of the end of the income year
- 15% tax credit on eligible R&D expenditure
- Minimum NZ$50,000 and maximum NZ$120 million a year
- General approval due by the end of the 3rd month after the income year
- 400% on the first S$400,000 of qualifying in-Singapore R&D staff and consumable costs (YA 2024 to YA 2028)
- Optional cash payout of up to S$20,000 a year
- No pre-registration. Claimed in the tax return
By region
North America
UK and Ireland
Asia Pacific
Claiming in more than one country?
Tell us where you claim and we will point you to the right guide and the right program.