SaaS (pre-revenue / early-stage) - R&D Tax Benchmark
What proportion of total business expenses do Australian saas (pre-revenue / early-stage) typically claim as R&D under the RDTI?
What drives R&D intensity in this sector
Engineering headcount dominates the cost base; revenue is yet to scale operations and sales.
Sector disclaimer
Pre-revenue SaaS commonly sits between 60–85% direct R&D. Higher allocations are plausible for pure R&D vehicles, but full-company allocations above 95% usually need apportionment review.
ATO & AusIndustry context
AusIndustry guidance recognises iterative software development where hypothesis-driven and not merely customisation.
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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.