Industries
R&D tax incentives for manufacturers, software, life sciences, engineering and construction, food and agriculture, and energy.
Country definitions verified on 1 October 2026
Articles
02 Oct 2026R&D tax incentives for software and SaaSSoftware teams assume their work is all R&D, and every tax authority says otherwise. Where the technical uncertainty sits in a software or SaaS business, what to exclude, what evidence engineers already produce, and the costs finance teams miss.9 min read02 Oct 2026R&D tax incentives for life sciencesLife sciences work usually passes the eligibility test; the claim is decided by where the work was physically done, who paid for it and who owns the results. Where the qualifying work sits from discovery to clinical development, what to exclude, and the location rules in each country.9 min read02 Oct 2026R&D tax incentives for engineering and constructionEngineers and contractors solve hard problems to a client's brief, and two questions decide whether any of it can be claimed: was the problem a technological uncertainty or a difficult application of known methods, and who bore the risk and owns the result. Where to look, what to exclude, and the contract test in each country.10 min read02 Oct 2026R&D tax incentives for food and agricultureFood and agriculture businesses experiment constantly, but much of it is about what people like, and no scheme treats that as R&D. Where the technical work sits in formulation, process, packaging and field trials, what to exclude, and the taste and cosmetic exclusion in each country.9 min read02 Oct 2026R&D tax incentives for energy and cleantechEnergy and cleantech development qualifies in the ordinary way; what sets the sector apart is funding and capital. Where the work sits in materials, storage, grid and process development, what to exclude, how pilot plants are treated, and how each country handles grants and government co-funding.9 min read26 Jun 2026R&D tax incentives for manufacturers: where the qualifying work hidesManufacturers under-claim more than any other sector, because the R&D happens on the shop floor and nobody calls it research. Where to look, what to exclude, and how to keep the evidence.3 min read
Industries 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).Industries in United StatesUnited KingdomA project qualifies if it seeks an advance in science or technology by resolving scientific or technological uncertainty.Industries in United KingdomIrelandQualifying R&D activities are systematic, investigative or experimental activities in a field of science or technology.Industries in IrelandCanadaSR&ED is systematic investigation or search carried out in a field of science or technology by means of experiment or analysis.Industries in CanadaAustraliaCore R&D activities are experimental activities whose outcome cannot be known in advance from current knowledge.Industries in AustraliaNew ZealandAn R&D activity is a core activity or a supporting activity.Industries 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.Industries in Singapore
Related programTechnical Teams Program
For engineers, scientists and project leads whose work is the subject of a claim: why their input matters, how to identify uncertainty, record work as it happens and write the narrative.