Defined term
Frascati Manual
Also: Frascati · OECD Frascati
OECD guidance defining research and experimental development for statistical and policy use.
The OECD Frascati Manual sets internationally recognized definitions of basic research, applied research, and experimental development. Many national R&D incentive regimes borrow Frascati concepts (novelty, creativity, uncertainty, systematic work, transferability or reproducibility) even when local statutes use different wording. Frascati itself is not a tax statute; claimants must still satisfy jurisdiction-specific legal tests and exclusions.
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Common questions
- If work meets Frascati, does it automatically qualify for a tax credit?
- Not necessarily. Frascati informs definitions, but each program has statutory eligibility, exclusions, cost rules, and filing requirements that control the claim.
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Educational definition only. Not tax or legal advice. Confirm current program rules with official guidance and a qualified adviser.