What this report details
Our reporting has 2 parts:
- Part 1 – the Report of data about research and development tax incentive entities (data report), published on Data.gov.auExternal Link.
- Part 2 – this Research and development tax incentive – transparency report (analysis report), which provides an analysis of the data.
The Report of data about research and development tax incentive entities 2022–23 provides information on companies that have claimed the R&D tax incentive (R&DTI) for the 2022–23 income year. It also includes information on those companies that have claimed or amended their claim to the R&DTI for the 2021–22 income year since 31 July 2024. It's the second data report we've published, and we'll continue to publish it annually. The next report is scheduled to be published in late September 2026.
The data report details data reported by companies in their company tax returns. The data for the 2022–23 income year was extracted as at 30 June 2025 with all data accurate at that time.
Section 3H of the Taxation Administration Act 1953 specifies the data we are required to report. Publishing this data:
- encourages voluntary compliance with the requirements of the R&DTI program
- increases public awareness of which companies have claimed the tax incentive.
Highlights
- The total amount of research and development (R&D) expenditure claimed for the 2022–23 income year is $16.2 billion.
- 12,956 companies claimed R&D expenditure for the 2022–23 income year.
- Public and multinational businesses invested the most in R&D in the 2022–23 income year, with a total of $8.7 billion claimed.
- Small businesses had the highest proportion of claimants, with a total of 6,016 claimants, making up 46% of the total population.
- The professional, scientific and technical services industry (which includes businesses such as scientific research, computer system design and accounting services) claimed more R&D expenditure than any other industry and made up 44% of the number of claims.
- Australian-owned companies accounted for 93% of this year's population, with 12,055 reporting R&D expenditure.
Interpreting the results
The Report of data about research and development tax incentive entities 2022–23 identifies companies that claimed expenditure under the tax incentive for the 2022–23 income year. The total amount of R&D expenditure each company claimed is published.
If a company has adjusted their claim by requesting an amendment and it was processed by 30 June 2025, we've reported their original claim and their adjusted claim. There are 237 R&D companies that have their amended total R&D expenditure published for the 2022–23 income year. Commissioner-initiated amendments following a review or audit are not published. Legislation stipulates only amendments reported by companies will be published.
The data report will be published on an annual basis.
We do not disclose the amount of the tax incentive each R&D company received or whether it was refundable or non-refundable.
Some companies within the report are reported with a '0' dollar claim. This could be because:
- their feedstock adjustments are more than the notional deductions
- the R&D company adjusted the amount in their tax return – for these, we've published the original total R&D expenditure claimed and the '0' adjusted amount
- the R&D company did not provide information regarding total R&D expenditure.
Figures in this report have generally been rounded. This may result in differences between totals and sums of components in the charts and text compared to that in the data report.