Overview
| Scheme | Research and Development Tax Incentive (RDTI) |
|---|---|
| Administered by | Inland Revenue |
| Benefit type | Tax credit |
| Rate | 15% of eligible R&D expenditure |
| Expenditure limits | Minimum NZ$50,000 a year, unless you use an approved research provider. Maximum NZ$120 million a year. |
| Refundable | In some cases. Refunds are capped, including by reference to labour-related taxes. |
| Before you claim | General approval, or criteria and methodologies approval, for the income year |
| Claim deadline | Supplementary return within 30 days after the income tax return due date |
Who can claim. Businesses carrying out R&D in New Zealand that spend at least NZ$50,000 on eligible R&D in the income year, unless they use an approved research provider.
Eligibility
An R&D activity is a core activity or a supporting activity. A core activity uses a systematic approach to create new knowledge or new or improved processes, services or goods, and to resolve scientific or technological uncertainty. A supporting activity must be required for and integral to a core activity.
Documentation
Approval comes before the claim. Keep records that show each core activity, the uncertainty it addresses and the systematic approach taken, and link expenditure to it.
Calculation and rates
| Item | Detail |
|---|---|
| Tax credit | 15% of eligible R&D expenditure |
| Minimum expenditure | NZ$50,000 a year, unless you use an approved research provider |
| Maximum expenditure | NZ$120 million a year |
| Refunds | Available in some cases, subject to caps |
How to claim
- Get approvalApply for general approval by the last day of the 3rd month after the end of the income year, or for criteria and methodologies approval by the last day of the 6th month before the year ends.
- File the income tax returnComplete the income tax return for the year.
- File the supplementary returnWithin 30 days after the income tax return due date, or the extension of time due date.
| Event | When |
|---|---|
| General approval | Last day of the 3rd month after the end of the income year |
| Criteria and methodologies approval | Last day of the 6th month before the end of the income year |
| Supplementary return | Within 30 days after the income tax return due date |
Official sources
- Research and development tax incentiveInland Revenue
- Research and development tax incentive due datesInland Revenue
Educational content only, not tax advice. General information on the New Zealand scheme, checked against the sources above on 1 October 2026. See the disclaimer.
Programs for New Zealand
Core and supporting activities, the 15% credit, general approval and criteria and methodologies approval, and the supplementary return.
| Program | For | |
|---|---|---|
| R&D Tax Fundamentals The grounding every claimant needs, in any of the countries we cover: what research and development means for tax purposes, how a claim is built from project to filing, which records stand up to review, and how to work with an advisor from an informed position. | Companies & in-house finance teams | Register interest |
| Technical Teams Program For engineers, scientists and project leads whose work is the subject of a claim: why their input matters, how to identify uncertainty, record work as it happens and write the narrative. | Companies & in-house finance teams | Register interest |
| Startups and Scale-ups For founders and early finance hires: whether a claim is worth making, how to set up records from day one, how funding interacts with the incentive and what the first claim involves. | Companies & in-house finance teams | Register interest |
| In-House Finance Team Program For finance and tax teams that want to run R&D claims internally, or manage an external advisor from a position of knowledge: project identification workshops, time capture, cost allocation, the technical narrative, internal review and fee benchmarking. | Companies & in-house finance teams | Register interest |
| Advisor and Practitioner Program For accountants and advisors who prepare claims for clients: legislation and guidance, eligibility analysis, advanced calculations, technical interviews, reports, disputes, and ethics, integrity and fee arrangements. | Tax professionals | Register interest |
| Leadership Briefing: R&D Tax Relief for Executives A short, board-level overview for founders, directors and executives: what the incentive is worth to the business, the risks of a poorly prepared claim, how to govern the process, and what good advisors cost. | Companies & in-house finance teams | Register interest |
Guides
05 Sept 2026How to document R&D activities as you go: a calendar for the financial yearContemporaneous records are the difference between a claim that is defended in an afternoon and one that is argued about for a year. Here is a documentation routine a busy team can actually keep.Documentation and compliance28 Aug 2026Common R&D claim mistakes and how to avoid themThe same handful of errors appear in weak claims in every jurisdiction. Most are avoidable with a little structure. Here are the ones that matter, why they matter, and what to do instead.Running a claim14 Aug 2026Qualifying versus non-qualifying activities: where the line really sitsEvery R&D scheme draws a line between the work that qualifies and the work around it. The line is in a similar place in every country. Here is how to find it in your own projects, with examples.Eligibility