Education
Training innovation - R&D Tax Benchmark
What proportion of total business expenses do Australian training innovation typically claim as R&D under the RDTI?
Typical range
0–4%
Direct (core) R&D as % of expenses
Elevated but plausible
up to 10%
Still defensible with strong evidence
Unusual - review carefully
> 20%
May still be valid; expect AusIndustry scrutiny
Supporting R&D
0–3%
Indirect / supporting activities
What drives R&D intensity in this sector
Course delivery is excluded; novel methodology research or platform R&D may qualify.
Sector disclaimer
Training delivery is not R&D. Material allocations need a distinct technology or measurement programme.
ATO & AusIndustry context
Curriculum development is not eligible under s355-25(2).
Estimate your own RDTI offset
Plug your turnover, total expenses and notional R&D deductions into our free estimator and benchmark them against this sector range automatically.
Open the offset estimatorMore benchmarks in Education
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.