Professional Services
HR services / HRTech - R&D Tax Benchmark
What proportion of total business expenses do Australian hr services / hrtech typically claim as R&D under the RDTI?
Typical range
5–30%
Direct (core) R&D as % of expenses
Elevated but plausible
up to 55%
Still defensible with strong evidence
Unusual - review carefully
> 80%
May still be valid; expect AusIndustry scrutiny
Supporting R&D
2–10%
Indirect / supporting activities
What drives R&D intensity in this sector
Pure HR services are low intensity; HRTech product arms behave like SaaS.
Sector disclaimer
If you operate primarily as a services business, expect single-digit allocations; HRTech products follow SaaS ranges.
ATO & AusIndustry context
Recruitment and placement services are not 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.