Adjust your R&D spend, company size, and tax position for an accurate estimate.
// Company size
What’s your aggregated annual turnover?
// Tax position
Is your company currently profitable?
✓ Great news — loss-making companies under $20M get the full 43.5% as a direct cash refund from the ATO. No tax payable required.
// Annual R&D spend
How much do you spend on eligible R&D annually?
$50k$300,000
Your eligible R&D spend$300,000
ATO tax offset (43.5%)$130,500
Cash refund from ATO (full offset)$130,500
RDKit fee (5% of ATO offset)-$6,525
You keep$123,975
How we calculate this — small company, loss-making
Eligible R&D spend$300,000
ATO offset rate43.5%
Gross ATO offset$130,500
Loss company — full offset paid as cash refund, no deduction lost$0 lost
Net benefit to you$130,500
RDKit fee (5% of gross ATO offset, min. $2,500)-$6,525
You receive$123,975
What counts as eligible R&D spend? Salaries of staff working on R&D, contractor costs, cloud computing and hosting, consumables, depreciation on R&D equipment, and approved overseas expenditure. Most tech, product development, and engineering costs qualify.
⚠️ This is an estimate. Actual amounts depend on eligible expenditure verified by AusIndustry, your specific R&D activities, and your tax position. Let’s get your precise figure.