Application and claim deadlines
View by income year:
General Approval applications
Here are the deadlines for submitting your General Approval (GA) application and claim.
A GA application is how most businesses apply for the RDTI.
Please note that:
- you can submit your GA application any time during your income year - the deadlines shown are the final cut-off dates
- the application deadline differs depending on your particular balance date and income year (most businesses have a standard balance date, unless you have been granted an early or late balance date by Inland Revenue)
- if the deadline date falls on a weekend or public holiday, the application/claim may be filed the next working day.
|
End of tax year / balance date |
Application deadline (The last day of the 3rd month following the end of your income year) |
Claim deadline |
|---|---|---|
| 31 Oct 2025 (early) | 31 Jan 2026 | The deadline for submitting your Supplementary Return is within 30 days after the due date of your income tax return. |
| 30 Nov 2025 (early) | 28 Feb 2026 | |
| 31 Dec 2025 (early) | 31 Mar 2026 | |
| 31 Jan 2026 (early) | 30 Apr 2026 | |
| 28 Feb 2026 (early) | 31 May 2026 | |
| 31 Mar 2026 (standard) | 30 Jun 2026 | |
| 30 Apr 2026 (late) | 31 Jul 2026 | |
| 31 May 2026 (late) | 31 Aug 2026 | |
| 30 Jun 2026 (late) | 30 Sep 2026 | |
| 31 Jul 2026 (late) | 31 Oct 2026 | |
| 31 Aug 2026 (late) | 30 Nov 2026 | |
| 30 Sep 2026 (late) | 31 Dec 2026 |
Criteria and Methodologies (CAM) applications
Here are the deadlines for submitting your Criteria and Methodologies (CAM) application and claim.
A CAM application is only available to businesses that intend to spend more than $2 million per income year on eligible R&D.
Please note that:
- you can submit your CAM application any time before the deadlines shown, which are the final cut-off dates
- the application deadline differs depending on your particular balance date and income year (most businesses have a standard balance date, unless you have been granted an early or late balance date by Inland Revenue)
- if the deadline date falls on a weekend or public holiday, the application/claim may be filed the next working day.
| End of tax year / balance date | Application deadline (last day of the 6th month before the end of the first income year) |
Claim deadline |
|---|---|---|
| 31 Oct 2025 (early) | 30 Apr 2025 | The deadline for submitting your Supplementary Return is within 30 days after the due date of your income tax return |
| 30 Nov 2025 (early) | 31 May 2025 | |
| 31 Dec 2025 (early) | 30 Jun 2025 | |
| 31 Jan 2026 (early) | 31 Jul 2025 | |
| 28 Feb 2026 (early) | 31 Aug 2025 | |
| 31 Mar 2026 (standard) | 30 Sep 2025 | |
| 30 Apr 2026 (late) | 31 Oct 2025 | |
| 31 May 2026 (late) | 30 Nov 2025 | |
| 30 Jun 2026 (late) | 31 Dec 2025 | |
| 31 Jul 2026 (late) | 31 Jan 2026 | |
| 31 Aug 2026 (late) | 28 Feb 2026 | |
| 30 Sep 2026 (late) | 31 Mar 2026 |