What is the Definition of JTC's R&D Expenditure? (JTC's Lease Renewal for Industrial Land)


  • Manpower cost – 100% for FULL-TIME R&D staff and 50% for staff in product design/development and process re-engineering.
  • Costs of materials, specialised software and services consumed in R&D activities (must be directly related to project).
  • Amortisation of Technology and Intellectual Property Rights Licensing/ Acquisition (only applies for licensing and acquisition with parties of no direct relationship, i.e. not parent or subsidiary/associate company).
  • Training – 50% on training and course fees. (Training must be directly related to R&D and product design/development and process re-engineering.)
  • Costs in engaging consultancy services and/ or conducting feasibility studies/ market research. These services/ researches must be directly related to R&D activities.
  • Sub-contracting/outsourcing of R&D activities.
  • Test marketing – the cost of producing prototypes for alpha and beta testing
  • Certification, testing and type approvals.

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