Technology

Enterprise software - R&D Tax Benchmark

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

Typical range

15–40%

Direct (core) R&D as % of expenses

Elevated but plausible

up to 60%

Still defensible with strong evidence

Unusual - review carefully

> 75%

May still be valid; expect AusIndustry scrutiny

Supporting R&D

3–12%

Indirect / supporting activities

What drives R&D intensity in this sector

Field engineering, customer-specific config and integration work is generally excluded.

Sector disclaimer

Mature enterprise software sits 15–40%. Customer-specific deliverables should be separated from core platform R&D.

ATO & AusIndustry context

Customisation funded by a customer is generally not on own behalf.

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More 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.