All benchmarks
Professional Services

Creative agencies - R&D Tax Benchmark

What proportion of total business expenses do Australian creative agencies typically claim as R&D under the RDTI?

Typical range
0–3%
Direct (core) R&D as % of expenses
Elevated but plausible
up to 8%
Still defensible with strong evidence
Unusual - review carefully
> 15%
May still be valid; expect AusIndustry scrutiny
Supporting R&D
0–2%
Indirect / supporting activities

What drives R&D intensity in this sector

Creative output is excluded; toolchain and pipeline R&D may qualify.

Sector disclaimer

Creative deliverables are not R&D. Material allocations need a clearly defined internal-tools program.

ATO & AusIndustry context

Purely aesthetic work generally fails the new-knowledge limb of s355-25; toolchain R&D may still qualify on its own merits.

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 estimator

More benchmarks in Professional Services

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.