🌍 AU
AusIndustry & Austrade
r and d credit
R&D Tax Incentive & EMDG Export Market Development Grant
43.5% refundable tax offset for eligible Australian startups investing in novel core R&D, plus matched grants for export market development.
Maximum Funding
43.5% Refundable R&D Tax Offset + Up to $150k/yr EMDG
43% Match Rate
Assessor Audit Rule
Standard Invoicing
Direct proof of EFT payment
Eligibility Limits
< 50 Staff
< 120 mo trading
Review & Speed
Annual AusIndustry Registration
Non-Repayable Grant
Scheme Overview & Underwriting Criteria
The Australian R&D Tax Incentive encourages companies to conduct systematic experimentation whose outcome cannot be known in advance. Startups with turnover under $20M receive a refundable cash tax offset of 43.5% of eligible R&D expenditure.
Approved vs. Ineligible Expenditure Schedule
Approved Costs (Assessor Will Fund)
- •Salaries and on-costs of engineers and scientists conducting experiments
- •Contractor costs directly incurred on core R&D activities
- •Consumables, cloud compute, and feedstocks consumed during testing
- •Depreciation of specialized laboratory and technical equipment
Strictly Ineligible (Instant Rejection)
- •Routine software maintenance, bug fixing, and cosmetic UX updates
- •Market research, sales promotions, and general advertising
- •Patent defense litigation and legal entity formation costs
- •Interest, financing charges, and debt servicing
Required Documents & Assessor Submission Pack
Incorporated Australian Pty Ltd company
Annual registration with AusIndustry within 10 months of financial year end
Evidence of generating new knowledge via scientific experimentation
Minimum $20,000 eligible R&D expenditure in the claim year
Common Disqualification Red Flags
Lacking contemporaneous hypothesis-experiment-conclusion documentation
Claiming standard business analysis or conventional programming methods
Failing to lodge with AusIndustry within the strict 10-month post-EOFY cutoff
Assessor Underwriting Warning & Cashflow Timing
R&D Tax Offset is claimed after EOFY via an incorporated Australian Pty Ltd; EMDG reimburses 50% of eligible export marketing.
Startup Preflight Evaluator
Test your venture against this grant in 60 seconds
Startup Preflight cross-references your concept canvas, headcount, location, and technical work packages against R&D Tax Incentive & EMDG Export Market Development Grant underwriting criteria before you apply.
Official Agency Resources
Official Program PortalNeed 3 quotes? Module D & E include the built-in 3-Quote Concierge to generate compliant RFPs and attach assessor-ready supplier quotes.