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Construction & Property

Engineering consultancies (civil/structural) - R&D Tax Benchmark

What proportion of total business expenses do Australian engineering consultancies (civil/structural) typically claim as R&D under the RDTI?

Typical range
1–6%
Direct (core) R&D as % of expenses
Elevated but plausible
up to 15%
Still defensible with strong evidence
Unusual - review carefully
> 25%
May still be valid; expect AusIndustry scrutiny
Supporting R&D
0–3%
Indirect / supporting activities

What drives R&D intensity in this sector

Client-funded design work is excluded; internal methodology or tooling R&D may qualify.

Sector disclaimer

Fee-for-service design output is not R&D. Material allocations point to internal tooling, BIM frameworks or proprietary modelling work.

ATO & AusIndustry context

Where the client owns IP and bears risk, the work is generally not on own behalf.

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More benchmarks in Construction & Property

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.