R&D Tax Incentive Calculator
How it works and how to use the result
The estimate multiplies eligible spend by the relevant offset rate and compares it with the value of an ordinary tax deduction. Eligibility depends on registered core and supporting R&D activities, so work with an R&D adviser or tax agent on registration and lodgement. Your CFO plans the cash.
Frequently asked questions
What R&D activities are eligible?
Core activities are experimental activities to generate new knowledge where the outcome can't be known in advance. Supporting activities must be directly related. Routine software development usually isn't eligible.
What's the registration deadline?
Within 10 months of the end of your income year, through AusIndustry.
Are the 2026–27 Budget changes included?
No. The calculator uses current law. The Budget proposed changes from 1 July 2028, which were not legislated when this page was reviewed.