Research and Development Tax Incentive

The Research and Development Tax Incentive (R&D Tax Incentive or R&DTI) helps companies innovate and grow by offsetting some of the costs of eligible research and development (R&D).

A short guide to the R&D Tax Incentive

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Understanding the R&D Tax Incentive

Overview of the R&D Tax Incentive

Get started by learning about the program and the steps you'll need to follow.

How the R&D Tax Incentive has helped other companies

Read how the R&D Tax Incentive has helped companies innovate. These stories are based on recent program participants.

Self-assess your eligibility

Check if you're eligible for the R&D Tax Incentive

Learn more about the three eligibility requirements for companies registering for the R&D Tax Incentive.

Assess if your R&D activities are eligible for the R&D Tax Incentive

Learn how to self-assess the eligibility of your R&D activities for the program.

Claiming overseas R&D activities under the R&D Tax Incentive

Learn what overseas R&D activities are eligible under the R&D Tax Incentive and what you need to do to claim them.

Sector guides for R&D Tax Incentive applicants

Read information and guidance about your sector to help you decide if you're eligible for the program.

Get help from a Research Service Provider (RSP)

You can claim the R&DTI for expenditure on eligible R&D activities a registered RSP conducts for you. Learn more about how to work with RSPs.

Submit an application

Apply to register with the R&D Tax Incentive

If you're ready start your application in the customer portal, read our pre-registration checklist before you submit.

Request an extension or variation on your R&D Tax Incentive registration

Apply for an extension of time for registering your eligible R&D activities, or request a variation to your registration.

Apply for an Advance Finding from the R&D Tax Incentive

Learn how you can start an application for an Advance Finding.

Apply for an Overseas Finding from the R&D Tax Incentive

Learn how you can start an application for an Overseas Finding.

Apply to become a registered Research Service Provider (RSP)

Learn about the benefits of becoming a registered RSP and how you can apply to become one.

Integrity and compliance

How we monitor R&D Tax Incentive applications

Find out how we apply education, monitoring and reviews to ensure companies comply with the legislation.

How we check R&D Tax Incentive compliance

Find out how we check applications before and after registration to ensure your R&D is eligible.

Decisions we make about R&D Tax Incentive eligibility

Find out about decisions that can be made if we examine your application or registration.

External review of R&D Tax Incentive decisions

Learn about judgments from the Administrative Appeals Tribunal and Federal Court of Australia.

R&D tax transparency reports

Learn about the Australian Taxation Office’s R&D tax transparency reports and what they mean for you.

Get the latest information and guidance

Latest updates to the R&D Tax Incentive content

Find out what has been added or updated in the R&DTI pages.

R&D Tax Incentive events and information sessions

Events and information sessions help you understand the R&DTI.

Reforms to the R&D Tax Incentive

Find information on enhanced reforms to the program.

R&D Tax Incentive Insider newsletter

The R&D Tax Incentive Insider is a monthly e-newsletter that keeps you up to date with the latest news and information about the program. It’s the main channel used to communicate with R&D applicants, so if you’re not already subscribed – do it today.

R&D Tax Incentive Insider Plus newsletter

Looking for more in-depth information on the R&D Tax Incentive?

The R&D Tax Incentive Insider Plus is an e-newsletter aimed at those with a deeper understanding of the program. Providing updates on program performance, compliance trends and registration insights, it’s an easy way to ensure your knowledge of the program stays relevant.

The R&D Tax Incentive Insights podcasts

The R&D Tax Incentive Insights podcast contains information on a range of topics to help you understand the program.