Singapore: Claim form requirements | Research Credit Integrity Alliance

This page sets out the project and expenditure details IRAS asks for when a business claims research and development (R&D) deductions, including the Enterprise Innovation Scheme (EIS) enhanced deduction and cash payout. It describes the rules only and makes no recommendation.

Where the claim is made

A taxpayer makes an R&D claim in its Income Tax Return for the relevant Year of Assessment (YA) and completes the R&D Claim Form.1 IRAS's guidance draws a distinction by return type:

Return	What happens to the R&D Claim Form
Form C	Submitted together with the return12
Form C-S or Form C-S (Lite)	Retained by the company and submitted when IRAS asks12
EIS cash payout application	Submitted with the application where the payout relates to qualifying R&D3

No other supporting documents need to be filed with the return, but the company must prepare and keep proper documentation from the start of the project and present it on request.4 In the Form C-S, the 150 percent additional deduction under section 14D(1) is entered under further deductions, and EIS enhanced deductions are entered separately, with details completed in the EIS part of the return.5

The R&D Claim Form, part by part

The current form applies to YA 2019 onwards. It refers to sections 14C and 14D of the Income Tax Act 1947 and notes that these were previously numbered sections 14D and 14DA.2

Part 2: checks before completing the form

The form asks the company to ensure that each project:

is in the field of science or technology;
is not undertaken as an R&D service provider on behalf of customers;
does not fall within the excluded activities, such as quality control or routine testing, social sciences or humanities research, routine data collection, efficiency surveys, market research, and routine or cosmetic modifications; and
meets all three requirements of qualifying R&D: the objective, novelty or technical risk, and a systematic, investigative and experimental (SIE) study.2

For outsourced R&D or R&D under a cost-sharing agreement, any know-how or intellectual property generated must be owned and commercialized by the company.2

Part 3: general information

The company gives its name, tax reference number and a brief description of its business, and lists each project with the amounts claimed under section 14C and section 14D. The totals must agree with the amounts declared in the return.2

Part 4: declaration

An authorized person signs and gives a designation and date. The declaration confirms that the information is true and complete, that any benefit from the R&D will accrue to the company, and that know-how or intellectual property from outsourced or cost-shared R&D is owned and will be commercialized by the company. The signatory acknowledges that "penalties may be imposed for making incorrect or false declarations to the Comptroller of Income Tax".2

Part 5: project details

A separate Part 5 is needed for each project. It asks for:

Item	Information required
5A to 5D	Project name, start date, completion or expected completion date, and whether this is a first claim or a continuation
5E to 5G	Whether the R&D was in-house, outsourced or under a cost-sharing agreement; whether it is related to the company's business; where it was carried out
5H	Any government R&D grant, the agency and the amount
5I	The objective, including the existing state of knowledge at the start and the scientific or technological challenges
5J	The technical risks and why they could not be readily resolved by a competent professional
5K	Why the result is the first of its kind in Singapore
5L	The SIE study, including the qualifications of those who carried it out, the steps taken, the data collected and the conclusions
5M	For continuing projects, the activities in the current basis period
5N	A checklist of supporting documents held, such as project plans, laboratory notes, test results and outsourcing contracts
5O	A person to contact on technical information about the project

Items 5I to 5L are provided on a separate document submitted with the form.2 The supporting documents listed at 5N do not need to be submitted at filing, but must be kept and given to IRAS when it calls for them.2

Part 6: expenditure and deduction

A separate Part 6 is completed for each project, split by how the R&D was carried out:

In-house: staff costs (excluding directors' fees), consumables, other direct costs and any grant, which give the section 14C claim, the 150 percent section 14D claim and the 150 percent EIS claim.2
Outsourced: fees paid and any grant, with the section 14D and EIS claims based on 60 percent of the fees, or on actual staff costs and consumables if these exceed 60 percent.2
Cost-sharing agreement: the payment allocated to the company and any grant, with a copy of the agreement if not provided before.2

The form reminds claimants that the total EIS claim for all projects must not exceed $600,000, which is 150 percent of the $400,000 expenditure cap.2

Extra documents in particular cases

Situation	What IRAS asks for
Claiming more than 60 percent of fees paid to an R&D organization	Copies of invoices from the R&D organization for the amount claimed6
Grant under certain named schemes, such as Startup SG Tech or the Research Incentive Scheme for Companies	The grant application, progress reports and approval letter, with the claim form2
Cost-sharing agreement	A copy of the agreement and any amendments2

What the forms do not ask

The R&D Claim Form does not ask who prepared the claim, whether an adviser was involved, or how any adviser was paid.2 See Preparer identification.

Sources

Inland Revenue Authority of Singapore, IRAS e-Tax Guide: Research and Development Tax Measures (Eighth Edition, published 30 January 2026), paragraph 11.1 and footnote 21. https://www.iras.gov.sg/docs/default-source/e-tax/research-and-development-tax-measures-etax-guide_6th-edition.pdf?sfvrsn=1f38a2e8_27 (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Research and Development (R&D) Claim Form (YA 2019 and onwards), Parts 1 to 6 and notes 1 to 5. https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/rnd-claim-form-(ya-2019-n-after).pdf?sfvrsn=72929970_40 (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Enterprise Innovation Scheme (EIS) (last updated 23 September 2026), section "How to Apply for the EIS Cash Payout". https://www.iras.gov.sg/schemes/disbursement-schemes/enterprise-innovation-scheme-(eis) (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Research & Development (R&D) Tax Measures (last updated 13 August 2026), sections "How to Claim R&D Tax Deductions" and "Documentation". https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies/business-expenses/research-development-(r-d)-tax-measures (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Explanatory Notes to Form C-S for Year of Assessment (YA) 2026, Items 7 and 8. https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/explanatory-notes-to-ya-2026-form-c-s.pdf?sfvrsn=1d2386c1_20 (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, IRAS e-Tax Guide: Research and Development Tax Measures (Eighth Edition, published 30 January 2026), paragraph 11.2. https://www.iras.gov.sg/docs/default-source/e-tax/research-and-development-tax-measures-etax-guide_6th-edition.pdf?sfvrsn=1f38a2e8_27 (accessed 11 October 2026). Back