R&D Tax Benchmarks by Industry
How much of total business expenses do Australian companies in your industry typically claim as R&D? Browse benchmarks across 82 sub-sectors, drawn from ATO RDTI program data, AusIndustry sector guidance and ABS innovation statistics.
Educational benchmark only - not an eligibility test or tax advice.
Healthcare & Medical
- Dental clinicsTypical direct R&D: 0–3%
- General medical practiceTypical direct R&D: 0–3%
- Specialist clinicsTypical direct R&D: 0–5%
- Radiology / imagingTypical direct R&D: 0–6%
- PathologyTypical direct R&D: 1–8%
- Allied health (physio, OT, podiatry)Typical direct R&D: 0–3%
- MedTech (device development)Typical direct R&D: 30–70%
- BiotechnologyTypical direct R&D: 40–85%
- Pharmaceuticals (commercial-stage)Typical direct R&D: 10–35%
- Medical devices — manufacturingTypical direct R&D: 5–20%
- Digital health / health softwareTypical direct R&D: 25–70%
- Aged care innovationTypical direct R&D: 0–4%
Technology
- SaaS (pre-revenue / early-stage)Typical direct R&D: 50–80%
- SaaS (revenue-generating)Typical direct R&D: 15–40%
- Custom software development servicesTypical direct R&D: 3–15%
- CybersecurityTypical direct R&D: 20–55%
- AI / MLTypical direct R&D: 35–75%
- Data platforms / analyticsTypical direct R&D: 20–50%
- FinTechTypical direct R&D: 25–55%
- PropTechTypical direct R&D: 20–55%
- HealthTech (non-clinical)Typical direct R&D: 25–65%
- Deep tech / R&D-heavy startupsTypical direct R&D: 50–90%
- HardwareTypical direct R&D: 20–55%
- Embedded systems / IoTTypical direct R&D: 20–55%
- Cloud infrastructureTypical direct R&D: 20–55%
- Enterprise softwareTypical direct R&D: 15–40%
- Pre-revenue tech startup (general)Typical direct R&D: 45–85%
- Product development firms / studiosTypical direct R&D: 5–20%
Engineering & Manufacturing
- Advanced manufacturingTypical direct R&D: 8–25%
- Industrial manufacturingTypical direct R&D: 2–10%
- Food manufacturingTypical direct R&D: 2–10%
- Beverage manufacturingTypical direct R&D: 2–10%
- Chemical manufacturingTypical direct R&D: 4–15%
- PackagingTypical direct R&D: 2–10%
- Industrial / mechanical engineeringTypical direct R&D: 3–12%
- Electrical engineeringTypical direct R&D: 3–12%
- Mining equipment / METSTypical direct R&D: 5–20%
- Materials scienceTypical direct R&D: 25–70%
- Prototyping / fabrication firmsTypical direct R&D: 3–15%
- Industrial product designTypical direct R&D: 3–15%
Construction & Property
- Residential constructionTypical direct R&D: 0–3%
- Commercial constructionTypical direct R&D: 0–3%
- Modular / prefab constructionTypical direct R&D: 3–12%
- Construction technology (ConTech)Typical direct R&D: 25–65%
- Engineering consultancies (civil/structural)Typical direct R&D: 1–6%
- ArchitectureTypical direct R&D: 0–4%
- Property developmentTypical direct R&D: 0–3%
- Sustainability / green building innovationTypical direct R&D: 5–25%
Agriculture & Primary
- AgTechTypical direct R&D: 25–65%
- Broadacre farmingTypical direct R&D: 0–5%
- LivestockTypical direct R&D: 0–5%
- AquacultureTypical direct R&D: 3–15%
- Viticulture / wineTypical direct R&D: 1–8%
- Crop scienceTypical direct R&D: 30–70%
- Food innovation / NPDTypical direct R&D: 5–25%
- Irrigation technologyTypical direct R&D: 10–35%
Mining & Resources
Professional Services
Retail, E-commerce & Consumer
Education
Transport & Logistics
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