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OngoingTax incentive

Research and Development Tax Incentive

A tax incentive for eligible companies conducting qualifying R&D activities in Australia.

Official program owner: Department of Industry, Science and Resources / Australian Taxation Office · Last verified 2026-09-18

Funding at a glance

Funding amount
Confirm in the current official guidelines
Location
Australia-wide
Opening date
Confirm in the current official guidelines
Closing date
Confirm in the current official guidelines

Who and what may fit

Location requirements
Eligible R&D entity undertaking qualifying activities
Business requirements
Benefit rate depends on aggregated turnover and tax position
Industries
manufacturing, technology, research, clean energy, agriculture, construction, building supply, professional services, other
Potentially eligible activities
rd, new product
Common exclusions
  • Routine product development without experimental activities
  • Activities already fully completed without contemporaneous records

Application readiness

Co-contribution
Business incurs eligible R&D expenditure
Spending sequence
Ask a registered tax adviser and R&D specialist to confirm entity, activity and registration requirements before relying on a potential benefit.
Documents to prepare
  • Contemporaneous R&D records
  • Technical hypotheses and experiments
  • Eligible expenditure records
  • Tax and company information
Do not treat this summary as an eligibility decision. Check the current official guidelines and confirm the required approval sequence before incurring costs.

Official source

Program rules, funding availability and dates can change. Use the administering agency’s current page as the authoritative source.

Open official program page ↗

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