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R&D tax incentive · Australia

Illustrative planning only. Pair outputs with counsel and published standards in the compliance library. Prefer the guided path? Decide path (US / UK / Canada).

Inputs

R&D expenditure

Company scale

Estimate

Recommended · AUDHighest net

$391,500

Refundable R&D tax offset

25% corporate rate plus an 18.5-point premium, refundable for turnover under 20,000,000.

Effective benefit · 43.5% of qualifying spend

  • Refundable: payable as cash for a company in a tax-loss position.
Eligible R&D expenditure
900,000
Aggregated turnover
8,000,000
Offset type
Refundable (turnover < 20M)

Parameters as of 2026-07. Administering authority: AusIndustry and the ATO. Primary source: R&D Tax Incentive program. Program notes: standards library.

Illustrative estimate only, not tax advice. Actual outcomes depend on facts, current law, and qualified advice. Confirm parameters with the administering authority.

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Primary sourcesOfficial
AusIndustry / ATO logo
AusIndustry and the Australian Taxation Office

Administering authority · business.gov.au

Last verified 2026-07 · AusIndustry / ATO