The amount of the credit varies based on a variety of factors including the amount of qualified expenses, historic R&D spend, and calculation method. There is no maximum limit or minimum amount of expenses that would affect qualification. There is a limit, however, to the small business payroll tax offset which is $250,000 per year. If you are applying for a payroll tax offset and exceed the $250,000 annual credit limit then the remaining credits will just get applied to your regular tax liability.
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