This section contains information and guides to help you understand the RDTI claim process in detail.
Guide
How do I prepare to claim the RDTI?
You’ll need to set up some processes and parameters around the R&D activity you plan to do. Find out more about the requirements here.
Guides
What are the steps involved to claim the RDTI?
The R&D Tax Incentive (RDTI) is a tax credit, so it must be claimed through Inland Revenue in your income tax return. Learn about the claims process for each income year in our guides here.
Guide
Claim R&D performed by a contractor
Some businesses find it's easier or more suitable to work with an external party to conduct R&D to help grow their business. You can claim amounts you spend on contractors who do R&D on your behalf if certain criteria are met. Contractors themselves are not generally eligible for the RDTI.
Guide
Understanding the RDTI refundability rules
New RDTI refundability rules have been introduced as part of the COVID-19 response to help ease the financial burden on businesses that are performing R&D. Find out more here.
Guide
Claim as an RDTI Significant Performer
The RDTI’s Significant Performer regime provides large research and development (R&D) performers with an alternative way of applying for approval of their RDTI claim.
Sector Specific Guide
Guidelines for digital technology sector
These guidelines, published by Inland Revenue, provide clarity on what digital technology related R&D is included in the RDTI.
Key info
Claims date finder
Find out what date you will need to submit your RDTI application by, depending on when your income year ends.
