AI / ML - R&D Tax Benchmark
What proportion of total business expenses do Australian ai / ml typically claim as R&D under the RDTI?
What drives R&D intensity in this sector
Model architecture, training-regime experimentation and evaluation methodology drive direct R&D.
Sector disclaimer
AI-first companies routinely run above 50% direct R&D. Data-labelling and inference operations should be classified as supporting, not core.
ATO & AusIndustry context
Applying off-the-shelf models without genuine algorithmic uncertainty is typically not eligible.
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 Technology
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.