Eligibility for the research and development tax incentive

General eligibility

To claim the research and development tax incentive, you must have all of the following:

We recommend you learn more about the eligibility requirements.

R&D Tax Incentive eligibility tool

This tool will help you determine if your organisation and activity may be eligible for the research & development tax incentive

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Eligible activities for the research and development tax incentive Core and supporting activities that are eligible for the R&D tax incentive.
Eligible entities for the research and development tax incentive Determine if your business is an eligible entity, whether you are in an eligible joint venture or partnership and what kind of entities are ineligible.
Eligible expenditure and depreciation loss for the research and development tax incentive Information about the minimum and maximum thresholds and eligible expenditure on employee costs, goods, services and overseas activities.