AusSchemes is not a government service. This information is general in nature and may not reflect the most recent eligibility rules or amounts. Always confirm details on the official source before applying.
Research and Development Tax Incentive
A tax incentive for businesses to conduct eligible R&D activities in Australia. Small companies receive a cash refundable offset; larger companies receive a non-refundable offset.
Indicative amount
43.5% refundable offset for SMEs
Indicative amount only — confirm on the official page
What you get
Companies with aggregated turnover under $20 million: a refundable tax offset of 43.5% on eligible R&D expenditure (effectively a ~18.5% cash benefit). Larger companies: a non-refundable 38.5% offset.
Who it's for
Relevant life events: small business
How to apply
1. Register your R&D activities with AusIndustry by 30 April following the end of your income year. 2. Claim the offset in your company tax return. 3. Keep detailed records of all R&D activities.
Documents you may need
- R&D activity registration with AusIndustry
- Company tax return
- Records of R&D expenditure
Informational only — confirm exact requirements on the official page.
You will be taken to business.gov.au
Last reviewed by AusSchemes: 20 April 2026