---
title: R&D Expenses
description: What R&D expenses can be claimed?
---

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# R&D Expenses

## What R&D expenses can be claimed?

The amount a company can claim under the R&D Tax Incentive is calculated on eligible R&D expenditure.

**Australian Staff/Contractors**

- Salary expenditure (for R&D activities) and associated ‘on-costs’ for those employees such as super, worker’s compensation, etc.
- Expenditure incurred under contract to other parties.

**Associated Overheads & Materials**

- Overheads involved in the R&D project – this could include lease of laboratory facilities, subscriptions, telephone & internet, etc.
- Expenditure on materials for developing a prototype.

**Research Service Provider**

- Contract expenditure incurred using a Research Service Provider (such as a university).

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