24/06/2026
Just one week remains before applications for the R&D Tax Incentive FY26 open!
The Research & Development Tax Incentive is Australia’s flagship program designed to boost industry investment in scientific and technical innovation. Jointly administered by the ATO and AusIndustry, it supports businesses that self‑assess and undertake eligible experimental activities.
Instead of a traditional grant, eligible companies can access a refundable cash benefit or tax offset for a portion of their R&D expenditure when lodging their tax return.
To be eligible, activities must meet the definition of core R&D activities. They must be experimental, aimed at generating new knowledge, and involve outcomes that cannot be known in advance.
The level of financial benefit depends on your company’s size and turnover, with different rates applying to small and large businesses.