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Who can claim

How to work out your eligibility for the R&D tax incentive.

Last updated 15 June 2021

Before you can claim a notional deduction, and therefore the research and development (R&D) tax incentive, you must satisfy the rules about:

This guide will help you work out whether you are an eligible R&D entity, and when R&D activities are conducted for you (or another relevant entity).

When we say 'you' in this guide we are referring to an entity that is working out whether it is eligible to claim the R&D tax incentive.

See Research and development tax incentive for more information on other requirements that must met before claiming the R&D tax incentive.

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