Research and Development Tax Incentive (R&DTI)
Status not published
Registration of R&D activities is made after the end of each income year, within a statutory deadline (10 months after the end of the income year under the current rules — not verified on this page). The programme is ongoing and recurring each income year.
A tax offset that 'offset[s] some of the costs you put into eligible research and development'. Offset rates and turnover thresholds are set in tax law and are not stated on this landing page — we did not verify a rate, so none is recorded here. The Government announced changes to the R&DTI in the 2026-27 Budget which 'will start from 1 July 2028. Until then, the program will continue running under the current rules.'
Department of Industry, Science and Resources (AusIndustry) jointly with the Australian Taxation Office
public · national
Deadline: annual_call — Registration of R&D activities is made after the end of each income year, within a statutory deadline (10 months after the end of the income year under the current rules — not verified on this page). The programme is ongoing and recurring each income year.
This funder does not publish a success rate. We rank it using the rate observed across similar programmes and label it as an estimate rather than implying we know.
Moderate — a form and supporting documents.
Who can apply
- Stage: pre_seed, seed, series_a, growth
- R&D activity required
- Locally registered entity required
Open to companies conducting eligible core and supporting R&D activities. Some activities are excluded; a registered research service provider may conduct R&D on your behalf.
How to apply
- Self-assess whether your company and its R&D activities meet the eligibility requirements. — link
- Optionally apply for an advance finding (certainty about activity eligibility) or an overseas finding (for activities conducted outside Australia). — link
- Conduct and document core and supporting R&D activities. — link
- Register the activities through the R&DTI customer portal, then claim the offset in the company tax return with the ATO. — link
What you will need
- R&DTI registration application (customer portal)
- Contemporaneous records evidencing core and supporting R&D activities and expenditure
- Company income tax return with R&D tax offset schedule (ATO)
- Advance/overseas finding application (if applicable)
Source. https://business.gov.au/grants-and-programs/research-and-development-tax-incentive — checked 2026-08-14
"Offset some of the costs you put into eligible research and development. ... 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."