R&D Tax Incentive Prepayment Funding Service R&D Capital Partners is a specialist financier that provides Australian based firms undertaking research and development activities the ability to use their projected R&D Tax Incentive benefit as security to access funding, up to a year before the benefit can be claimed through the tax system. R&D companies with less than $20 million in annual turnover who are eligible to receive a 43.5% refundable tax offset, may drawdown a prepayment loan of up to 80% of the calculated benefit after incurring eligible R&D expenditure in the current year. Our typical borrower is an early stage business focused on R&D which requires new funding between $50,000 to $3 million to support its R&D program through to its next milestone.