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Research and Development Cash Rebate Scheme (CRS)

The Research and Development Cash Rebate Scheme (the Scheme) aims to encourage more research and development (R&D) investment in the private sector and encourage companies to establish stronger partnership with local public research institutions. Under the Scheme, a company will receive a cash rebate equivalent to 40% of its expenditure in two types of applied R&D projects –

1. projects under the Innovation and Technology Fund (ITF) (ITF projects); and

2. projects funded entirely by the companies and conducted by the designated local public research institutions (“Partnership projects”).

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