MedTech (device development) - R&D Tax Benchmark
What proportion of total business expenses do Australian medtech (device development) typically claim as R&D under the RDTI?
What drives R&D intensity in this sector
Pre-TGA device companies are R&D-dominant. Post-approval intensity falls quickly as manufacturing and commercial functions scale.
Sector disclaimer
Device companies pre-market routinely sit at 50–80% direct R&D. Anything materially lower may indicate under-claim of supporting engineering and regulatory work.
ATO & AusIndustry context
Verification & validation testing required for regulatory approval is generally a supporting activity, not core 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.