The Compliance Cost Institute
R&D Payroll Tax Offset Capture Estimator
Free R&D tax credit payroll offset calculator. Estimate qualified research expenses, Section 41 credit value, provider fees, and net cash recovered.
Step 1 of 425% complete
Qualified R&D Activity
W-2 wages paid to employees who spend time on qualified research activities — software development, product engineering, process improvement, and experimentation
$50.0K$800.0K$10.0M
$
Share of total payroll that qualifies under IRS Section 41 four-part test: permitted purpose, technological in nature, elimination of uncertainty, and process of experimentation
10%60%100%
%
Costs for supplies consumed in R&D activities including cloud infrastructure (AWS, GCP, Azure) used for development, testing, and experimentation
$0$150.0K$2.0M
$
All calculations run locally in your browser. No data is stored or transmitted.