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1. Interactive Benefit Estimator
Enter your financial figures below to instantly calculate your estimated R&D tax offset. The tool automatically applies the correct rules based on your aggregated turnover (Refundable vs. Non-Refundable) and R&D intensity.
Financial Inputs
Determines if offset is Refundable (< $20M).
Used to calculate R&D intensity for larger companies.
Estimated Net Benefit
$0
Cash equivalent value of the incentive.
Offset Type
Refundable
Calculation Breakdown
Cost vs Benefit on R&D Expenditure
2. Real-World Scenarios
Not sure what numbers to plug in? Explore these typical industry scenarios to see how the R&D Tax Incentive applies to different stages of business growth. Click a scenario to load its data into the calculator.
3. Program Rules Summary
The Australian R&D Tax Incentive is structured into two main tracks based on your aggregated turnover. Here is how the premiums are calculated.
Refundable Offset
Condition:
Aggregated Turnover < $20 Million
- ✔ Premium: 18.5% above the claimant's company tax rate.
- ✔ Total Offset: Typically 43.5% (assuming a 25% Base Rate Entity tax rate).
- ✔ Benefit: If you are in a tax loss position, this offset can be paid out as a direct cash refund.
Non-Refundable Offset
Condition:
Aggregated Turnover ≥ $20 Million
Premium is tiered based on R&D Intensity (R&D Spend / Total Expenses):
- ▪️ Tier 1 (Up to 2% intensity): Premium is 8.5% above corporate tax rate (typically 30%). Total = 38.5%.
- ▪️ Tier 2 (Above 2% intensity): Premium is 16.5% above corporate tax rate on the portion of expenditure exceeding 2%. Total = 46.5%.
- ▪️ Benefit: Reduces tax payable. Unused offsets can be carried forward, but not refunded as cash.
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