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R&D tax incentive rates and entitlements

Learn about refundable and non-refundable R&D offsets and how to work out your offset rate if you're eligible.

Rates of R&D tax incentive offset

Work out the R&D tax incentive offset rate for your eligible entity.

Refundable and non-refundable offsets

Work out which tax offset you may be entitled to under the research and development (R&D) tax incentive.

Grouping for aggregated turnover purposes

How grouping rules work to determine which tax offset you may be entitled to under the R&D tax incentive.

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