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R&D Tax Incentive

In today’s challenging economy, investment in research and development (R&D) is vital. R&D creates new knowledge, new or improved processes, services and goods, and skilled jobs for more New Zealanders.

The R&D Tax Incentive (RDTI) helps make R&D possible. It allows qualifying businesses to claim a 15% tax credit on their eligible research and development (R&D) costs, reducing the income tax they need to pay. Loss-making businesses can apply to have this tax credit refunded or carried forward.

There are ways for businesses to access the RDTI even if their R&D investment is small (less than $50,000 pa), or even if the outcomes of their R&D are not successful.

What is R&D and do I qualify?

R&D is about discovering the unknown. It seeks to resolve scientific or technological uncertainty and, in doing so, it can give your business a competitive edge.

To qualify for the RDTI, your R&D must occur in New Zealand and follow a systematic approach. It needs to address an uncertainty that a competent professional in the relevant field cannot resolve without undertaking a systematic course of investigation. Also, the knowledge required to resolve your uncertainty cannot be publicly available.

If now is the time to reset or revitalise your R&D programme, you’ve come to the right place.

F&P Healthcare

“The Growth Grant has been helpful to us, but the R&D tax credit is going to be better again due to the sheer amount of R&D we do.”
Andrew Somervell, Products and Technology VP, F&P Healthcare
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“Beca gets immense value from the support we receive from Callaghan Innovation – it makes good business sense for us to move to the R&D Tax Incentive Scheme.”
Mark Fleming, CFO, Beca
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Volpara Health

“More companies in New Zealand doing R&D will now be able to receive a benefit and that's good for NZ Inc.”
Craig Hadfield, CFO, Volpara Health
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How to Claim

The RDTI is a tax credit, so it must be claimed through Inland Revenue in your income tax return. The process will be linked to your myIR account, so that it is easy to find and manage in one place.

Learn how to claim the RDTISee our claims date finder

R&D Tax Incentive How-To Guides

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