Designated Local Research Institution
We build the machine. We don't resell one.
300%
enhanced tax deduction on the first HK$2M of qualifying R&D payments. 200% above that, uncapped.
h.work holds Designated Local Research Institution status under Schedule 45 of the Inland Revenue Ordinance (Cap. 112), granted by the Commissioner for Innovation and Technology. Hong Kong businesses engaging a DLRI for qualifying R&D activities carried out locally may claim the enhanced deduction. We scope the work and hand your accountant the documentation; whether a specific engagement qualifies is the Inland Revenue Department's determination.
What we research
Five problems, worked on continuously.
01
AI that lives entirely on your machine
Good answers when English and Traditional Chinese share a document, on hardware a firm can buy.
02
Answers that cite their source
Every claim is checked, and the machine admits when your files hold no answer.
03
Jobs that survive a portal redesign
When a website changes underneath it, the job hands the work to a person.
04
What it learns from you can be deleted
Learning from your team's corrections stays with your firm — deleted, with proof, when the engagement ends.
05
Caring for machines we cannot log into
Updates are checked as genuine and tried on a few boxes first; each box reports its health, never your files.
How an engagement is scoped
Documentation your accountant can file.
- 01 We define the qualifying R&D activity and where it is carried out.
- 02 Work is delivered against that scope, with records kept as it runs.
- 03 You receive the documentation pack for your accountant.
- 04 Your accountant makes the claim. The Inland Revenue Department decides.
DLRI designation relates to the enhanced tax deduction scheme under the Inland Revenue Ordinance. It is not an accreditation, endorsement or recommendation by the Government of the Hong Kong SAR or the Innovation and Technology Commission. Nothing on this page is tax advice.
Bring your accountant to the showroom too.
We'll walk through what a qualifying engagement looks like, in plain terms.