Not all R&D activities qualify for WBSO benefits. The following are examples of ineligible activities: Routine software updates and maintenance, Standard quality control and testing, Market research and sales activities, Administrative and operational tasks, Incremental improvements without significant innovation, Outsourced R&D activities without substantial involvement from the applicant. The primary focus of the WBSO scheme is to support activities that involve genuine research and development efforts aimed at achieving technological advancements. Activities that do not contribute to this objective are generally excluded from eligibility.

Understand which R&D activities do not qualify for WBSO benefits, including routine software updates, standard quality control, market research, and more.

Ineligible Activities