Technology

HealthTech (non-clinical) - R&D Tax Benchmark

What proportion of total business expenses do Australian healthtech (non-clinical) typically claim as R&D under the RDTI?

Typical range

25–65%

Direct (core) R&D as % of expenses

Elevated but plausible

up to 82%

Still defensible with strong evidence

Unusual - review carefully

> 92%

May still be valid; expect AusIndustry scrutiny

Supporting R&D

5–15%

Indirect / supporting activities

What drives R&D intensity in this sector

Behaves like SaaS plus regulatory validation supporting activity.

Sector disclaimer

Pre-commercial HealthTech often exceeds 60%. Post-launch operations dilute intensity in line with mature SaaS.

ATO & AusIndustry context

Clinical validation can be supporting; routine usability testing is not eligible.

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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.