Examples of Eligible Costs for WBSO

Eligible costs under the WBSO scheme include various types of expenses directly related to your R&D activities. Here are some examples:
  • Labor Costs: Salaries of employees who are directly involved in R&D activities. These must be for employees who are specifically engaged in the research and development work, not general administrative roles.
  • Material Costs: Costs for specific materials used in R&D projects. This does not include general office supplies or indirect costs but is strictly for resources that are necessary for the R&D work.
  • Depreciation of Equipment: Depreciation costs for equipment used in R&D activities. The full purchase price of equipment cannot be claimed, only the depreciation value over time as it is used for research purposes.
  • Outsourced R&D: Costs associated with subcontracting R&D work to third-party organizations or research institutions. This is allowed if the third party contributes directly to the project's development.
  • Patent and Licensing Fees: Costs related to obtaining patents or licenses specifically for the technologies developed in the R&D project can be included. These must be directly tied to the project outcome.
  • Please note: Certain costs, such as general travel expenses or overhead costs, are not typically covered under the WBSO scheme.

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