AbstractWe formulate a computationally efficient time-independent method based on the multi-electron molecular R-matrix formalism. This method is used to calculate transition matrix elements for the multi-photon ionization of atoms and molecules under the influence of a perturbative field. The method relies on the partitioning of space which allows us to calculate the infinite-range free-free dipole integrals analytically in the outer region, beyond the range of the initial bound wave function. This approach is valid for an arbitrary order, that is, any number of photons absorbed both in the bound and the continuum part of the spectrum (below- and above-threshold ionization). We calculate generalized multi-photon cross sections and angular distributions of different systems (H, He, $$\hbox {H}_{{2}}$$
H
2
, $$\hbox {CO}_{{2}}$$
CO
2
) and validate our approach by comparison with data from the literature.