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Ongoingbusiness.gov_au
Offset your R&D costs
Overview
The R&D Tax Incentive (R&DTI) is a legislated program that provides a tax offset to help companies invest in eligible research and development by offsetting some associated R&D costs.
It supports eligible R&D expenditure and is administered jointly by the Department of Industry, Science and Resources and the ATO.
Eligibility Criteria
The R&DTI is open to any company that meets the definition of an R&D entity.
Applicants must:
- self-assess that they are an eligible R&D entity, conducting eligible R&D activities, and claiming eligible R&D expenditure
- apply to register eligible activities with the department within 10 months of the end of the income year in which the activities took place
- keep records before, during and after each activity (including records of associated expenditure) for possible review by the department or the ATO
If claiming overseas R&D expenditure, a positive overseas finding is required.
Advance findings can be applied for if assurance is wanted before registering.
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Quick Info
Funding Amount
Up to $150,000,000
Closing Date
Ongoing - No closing date
Eligible Locations
National (All States)
Eligible Business Types
Company
Contact
Last updated: 12 February 2026