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Research and development tax incentive

Apply for the research and development (R&D) tax offset for income years commencing on or after 1 July 2021.

Read about the research and development (R&D) program, compliance measures and the charter.

Learn about the annual R&D tax incentive transparency reports, including their purpose and what data is included.

Work out the R&D tax incentive offset rate for your eligible entity.

Assess whether your entity is eligible to register R&D activities and claim R&D tax offsets in any given year.

Steps to help you work out if you are eligible for the R&D tax offset, how much you can claim and records to keep.

Check areas of concern in specific industries and advice to avoid making an incorrect R&D tax incentive claim.

Use our checklist to make sure you claim the R&D tax incentive correctly.

Check events that may cause clawback of your Research and development tax incentive tax offset.

Find out how to amend or vary your R&D tax incentive claim or dispute a decision.

Contact information for the research and development (R&D) tax incentive.

Detailed information about the research and development tax incentive.

Access previous years information about research and development tax incentives and concessions.

About the R&D tax concession that applied prior to 1 July 2011.

Find out about the tax incentive, if you're eligible and how to register for income years 1 July 2011 to 30 June 2021.

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