At a glance
R&D Tax Incentive is a federal entitlement grant from AusIndustry - Department of Industry, Science and Resources for the research & development sector. Funding: Tax offset - rate depends on aggregated turnover and R&D intensity. Eligible applicants: Available to companies incorporated in Australia that conduct at least one eligible core R&D activity. Registration is made with AusIndustry each income year, and the offset is claimed through the company tax return. Eli. Applications are accepted on a rolling basis. Apply via the official listing at business.gov.au.
- Amount
- Tax offset - rate depends on aggregated turnover and R&D intensity
- Deadline
- Rolling
- Type
- Entitlement
- Status
- Open
About this program
The Australian Government announced changes to the R&DTI in the 2026–27 Budget. These changes will start from 1 July 2028. Until then, the program will continue running under the current rules. Learn more about what is changing and what it means for your business on the Australian Taxation Office website. Get started with an overview of the program, including how it works and the steps you'll need to follow. Discover how the R&DTI has supported real businesses across a range of industries and sizes.
Who can apply
Available to companies incorporated in Australia that conduct at least one eligible core R&D activity. Registration is made with AusIndustry each income year, and the offset is claimed through the company tax return. Eligibility and offset rates depend on aggregated turnover - confirm current requirements on the official page.
How to apply
Register your R&D activities with AusIndustry within 10 months of the end of your income year, then claim the offset in your company tax return with the ATO.
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