Welcome to the R&D Tax Incentive Applications page. This page allows you to access the “R&D Tax Incentive Online System”, where you may register, submit and track applications to the R&D Tax Incentive Program. Once submitted, you will receive an official acknowledgement of receipt for your application, thereafter your application will be processed.

Please use the R&D Tax Incentive Guidelines, to familiarise yourself with application procedures along with detailed requirements for submitting an application. Please click on this link to access the guidelines:

R&D Tax Incentive Guidelines.

The online system requires you to first register as a user before you can submit application forms. For full details on how to use the online system please click here :

Online System User Manual.

To access the “R&D Tax Incentive Online System”, please click here:

RD1— Online System Link.

Should you experience difficulty accessing the “R&D Tax Incentive Online System”, you may download a static version of the form on the link below. You may submit this form via email to: This email address is being protected from spambots. You need JavaScript enabled to view it.".

Please note that we encourage submission of applications via the online system, as this will facilitate easier tracking of applications.

RD2—Download Form

Having trouble opening RD2 form in browser? Right click and “Save Link As” should allow you to save the form.

The User Manual for the R&D Tax Incentive Online provides detailed explanations on how to complete and submit the application form.

A valid application will have all the compulsory fields completed. The authorised signatories representing the company and consultant (if applicable) should give a declaration that the information provided in the application is a true and accurate reflection of the applicant’s affairs.

The system of application is flexible and allows for the following types of arrangements:

  • An applicant can submit more than one application, provided that the projects applied for are different. An applicant can include more than one project in an application.
  • An applicant can have multiple Users (which can be a company’s staff or consultants) applying on its behalf and each User will be linked to an applicant via the application. This gives an applicant an option to appoint different Users for its various applications.
  • A User can be linked to more than one company application. This will be particularly useful for consultants that assist more than one company to access the incentive.

If the information provided in the application is insufficient, additional information and clarity will be requested by the DST. The company has 21 days to respond, failing which the DST will proceed with an application based on the information at hand.

The nature of information required in making an application for the R&D tax incentive has been kept to a minimum. The information required is in two parts, firstly is the specific administrative information that assists in identifying the company, contact details, and the agent involved in making the application, etc. Secondly is the information on the R&D activities that assists in determining eligibility of the intended activities.

With respect to R&D activities, the following is required:

  • To indicate under which subsection(s) an application is made. Whether  it is for the:

o   Discovery of non-obvious S&T knowledge;

o   Creating or developing an invention, functional design, computer program, multisource pharmaceutical product(s) or knowledge essential to their usage;

o   Making significant improvements to any of the abovementioned aspects; or

o   Conducting a clinical trial.

  • To give a description of the systematic investigative or systematic experimental (SIE) activities being undertaken (in order to achieve what is indicated above). To be considered R&D, outcomes of such activities must be uncertain, i.e. non-obvious.
  • To describe how the intended activities will advance the existing base of scientific and technological knowledge in the relevant field.
  • With respect to the ‘significant and innovative improvement’, the application must further describe the innovative aspects involved compared to the existing base in order to explain the scientific or technological advancements.

Section 11D(13) requires that progress reports be submitted to the DST on all approved R&D projects. Using the Progress Report Form.To make this task easier, applicants must keep specific records of R&D activities and expenditure that they can use to enable progress reporting and use when required for purposes of claiming the tax deduction. The following are examples of records to maintain:

  • The R&D plan, which stipulates the activity milestones and resources used on the project. The R&D plan should be a living document that is updated as major changes occur and that should be used to inform the DST of the changes introduced.
  • Records of any preliminary research, including literature and patent searches, feasibility studies, options papers and a risk management analysis.
  • Personnel timesheets and other time-recording data, clearly showing the time apportionment where production personnel were used in R&D.
  • Records of experiments, indicating the aim of the experiment, how and when it was conducted, as well as the outcome. The records should ideally state the aim of the experiment, how and when it was conducted, as well as the outcome. Where use was made of the production line for R&D, it is important to define the period of use for R&D purposes.
  • Personnel time sheets, to confirm that the expenditure portion is directly related to R&D.

Other than assisting companies to comply with requirements for claiming the deduction, the records of R&D activities and expenditure can assist government in tracking the impact of the incentive. It is a requirement of the legislation that the Minister of Science and Technology tables a report in Parliament on the performance of the incentive on a yearly basis.

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