Eligibility
What qualifies as research and development for tax purposes, how each country defines it, and the work that sits just outside the line.
Country definitions verified on 1 October 2026
Articles
12 Sept 2026What actually counts as qualified research? A plain-English guide to the four-part testMost disputes about the US research credit come down to the same four questions. Here is what each part of the test asks, what it doesn't, and how to apply it to your own projects without wishful thinking.EligibilityUnited States4 min read14 Aug 2026Qualifying versus non-qualifying activities: where the line really sitsEvery R&D scheme draws a line between the work that qualifies and the work around it. The line is in a similar place in every country. Here is how to find it in your own projects, with examples.4 min read31 Jul 2026Software development and R&D tax incentives: what counts and what does notSoftware is the largest category of R&D claims and the most frequently challenged. The rules are not hostile to software; they are hostile to routine development described as research. Here is how to tell the difference.3 min read
Eligibility in each country
Each country defines the rules in its own words. Start with the definition, then read the full section of the country guide.
United StatesResearch qualifies only if it passes all four parts of the test in section 41(d).Eligibility in United StatesUnited KingdomA project qualifies if it seeks an advance in science or technology by resolving scientific or technological uncertainty.Eligibility in United KingdomIrelandQualifying R&D activities are systematic, investigative or experimental activities in a field of science or technology.Eligibility in IrelandCanadaSR&ED is systematic investigation or search carried out in a field of science or technology by means of experiment or analysis.Eligibility in CanadaAustraliaCore R&D activities are experimental activities whose outcome cannot be known in advance from current knowledge.Eligibility in AustraliaNew ZealandAn R&D activity is a core activity or a supporting activity.Eligibility in New ZealandSingaporeR&D means systematic, investigative and experimental study that involves novelty or technical risk, carried out in the field of science or technology to acquire new knowledge, or to use the results to produce or improve materials, devices, products, produce or processes.Eligibility in Singapore
Related programR&D Tax Fundamentals
The grounding every claimant needs, in any of the countries we cover: what research and development means for tax purposes, how a claim is built from project to filing, which records stand up to review, and how to work with an advisor from an informed position.