Agriculture & Primary
Food innovation / NPD - R&D Tax Benchmark
What proportion of total business expenses do Australian food innovation / npd typically claim as R&D under the RDTI?
Typical range
5–25%
Direct (core) R&D as % of expenses
Elevated but plausible
up to 45%
Still defensible with strong evidence
Unusual - review carefully
> 65%
May still be valid; expect AusIndustry scrutiny
Supporting R&D
2–8%
Indirect / supporting activities
What drives R&D intensity in this sector
Alternative-protein, fermentation and novel-format work drive eligible activity.
Sector disclaimer
Routine recipe variation is excluded; first-of-kind formats and ingredient platforms may qualify.
ATO & AusIndustry context
Regulatory submissions (FSANZ) are not themselves R&D.
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Educational benchmark only - not an eligibility test or tax advice. Final eligibility depends on whether your activities meet the s.355-25 / s.355-30 core and supporting R&D definitions and is determined by AusIndustry on registration.