Mining & Resources

Renewable energy / storage - R&D Tax Benchmark

What proportion of total business expenses do Australian renewable energy / storage typically claim as R&D under the RDTI?

Typical range

15–50%

Direct (core) R&D as % of expenses

Elevated but plausible

up to 75%

Still defensible with strong evidence

Unusual - review carefully

> 88%

May still be valid; expect AusIndustry scrutiny

Supporting R&D

3–12%

Indirect / supporting activities

What drives R&D intensity in this sector

Cell, inverter, storage chemistry and grid-integration R&D drives intensity.

Sector disclaimer

Pilot-stage renewables commonly sit 40–60%. Commissioning and operations dilute the ratio sharply once commercial.

ATO & AusIndustry context

EPC delivery work is excluded; technology development around it may qualify.

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More benchmarks in Mining & Resources

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.