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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. You’ll also need to file a separate R&D supplementary return. The process will be linked to your myIR account, so that it is easy to find and manage in one place.

Most businesses will follow the “General Approval” application process. This means you make a separate application for each of your R&D projects. For support and feedback on your General Approval application, please email rdtihelp@callaghaninnovation.govt.nz to make an appointment with one of our Customer Engagement Specialists.

If you’re undertaking a large number of core R&D activities (and you plan to spend at least $2 million on eligible R&D activities in one income year) you may choose to apply to be a “Significant Performer”. This means you won’t have to seek General Approval for each R&D activity. There is a different claim process if you’re a Significant Performer.

On this page you can learn about the claim process that is right for you.

How to claim the RDTI

How is the RDTI calculated?

The RDTI produces R&D tax credits at a rate of 15% for every dollar of eligible R&D expenditure.  You can use these R&D tax credits to reduce the amount of income tax you would otherwise have to pay.

R&D tax credits are used to calculate your residual income tax – this is the amount of income tax you pay for the year, less any other tax credits you may be entitled to.

To help you manage your income tax payment instalments, you can also choose to factor your anticipated R&D tax credits into your provisional tax calculations for the relevant income year.

For a more detailed explanation of how the RDTI is calculated, check out page 19 of IR's guidance.

Got a question?
Want to talk about your R&D activities and whether the RDTI might be right for you?
Contact an RDTI Customer Engagement Specialist

The steps to claim

1

Enrol for the RDTI

The first ‘enrolment’ step is to register your interest in the RDTI. Once you have enrolled you will have access to the 'Research and Development Tax Incentive' (RDTI) account in myIR and you can then complete the required RDTI application forms and returns. You can also ask the RDTI team to contact you if you need more information.

Note
You only have to enrol for the RDTI once, not every year. Enrolment does not commit you to make an RDTI claim – you can enrol and then decide at a later date not to claim. If you have enrolled but don’t wish to claim for a particular year please contact Inland Revenue to update your account.

You can begin the enrolment process at any time. We recommend you enrol as early as possible so you're best placed to receive information about the RDTI scheme. If you enrol after the end of the income year, you will be contacted to discuss backdating your enrolment.

How to enrol:

1
Log in to myIR on IR's website: select 'RDTI enrolment'
2
Answer a few simple questions about your business and R&D
3
Enter your contact details. Request more information, if you need it
4
Click 'submit'
  1. You enrol for the RDTI through your myIR account on the IR website. Log in as normal. From the homepage in your myIR account go to ‘I want to’ and select ‘RDTI enrolment.’
  2. Answer a few simple questions about your business and your R&D. You'll be asked if you:
  • are a private sector business,
  • are likely to spend $50,000 on eligible R&D activities or use an approved research provider for the income year(s) you intend to claim the RDTI,
  • will perform the R&D activities in New Zealand,
  • will either own the results of the R&D activities or be able to use the results for free (this includes you, individually, or your corporate group, partnership or joint venture),
  • are controlled by any (or a combination of a) Crown research institute, district health board or tertiary education organisation.
  1. Provide your contact details and business industry classification (BIC) code. If you do not have your BIC code there’s an option to help you find it. You can also choose to be contacted if you’d like to receive further information – the RDTI team will be in touch within 10 business days.
  2. Review your details, then click “Submit.” Once enrolled, as the myIR account owner you will be able to access the RDTI account and delegate access to your staff or tax agent.
Tip
If you're a tax agent, you can enrol for the RDTI on behalf of a client in myIR. Go to the 'Tax preparer' tab, select 'Client registration' and then select 'Register client for R&D Tax Incentive' to complete the application.
2

Prepare your claim

Select from the options below to learn about the RDTI claim process that is right for you. Most businesses will follow the “General Approval” process. There’s a different process if you elect to be recognised as an RDTI “Significant Performer” – these are approved businesses that spend above $2 million on eligible R&D per year.

Summary of important RDTI filing dates

2020/2021 Income Year

General Approval applications

End of income year / balance date
Application due date(7th day of the 2nd month following the end of your income year)
Application due date with COVID extension
Supplementary return due date
31 Oct 2020 (early)
7 Dec 2020
No current COVID extension
30 Nov 2020 (early)
7 Jan 2021
No current COVID extension
31 Dec 2020 (early)
7 Feb 2021
No current COVID extension
31 Jan 2021 (early)
7 Mar 2021
No current COVID extension
28 Feb 2021 (early)
7 Apr 2021
No current COVID extension
31 Mar 2021 (standard)
7 May 2021
No current COVID extension
30 Apr 2021 (late)
7 Jun 2021
No current COVID extension
31 May 2021 (late)
7 Jul 2021
No current COVID extension
30 Jun 2021 (late)
7 Aug 2021
No current COVID extension
31 Jul 2021 (late)
7 Sep 2021
No current COVID extension
31 Aug 2021 (late)
7 Oct 2021
No current COVID extension
30 Sep 2021 (late)
7 Nov 2021 (nearest business day 8 Nov 2021)
No current COVID extension
Supplementary Returns are normally due within 30 days after the due date of your income tax return. However, the due date is extended to 31 May 2022 if you have been materially delayed or disrupted by the COVID-19 outbreak and its effects, as per COVID-19 Variation 9 March 2022.

Criteria and Methodology (CAM) applications

End of income year / balance date
Application due date(7th day of the 2nd month following the end of your income year)
Application due date with COVID extension
Supplementary return due date
31 Oct 2020 (early)
7 Dec 2020
No current COVID extension
30 Nov 2020 (early)
7 Jan 2021
No current COVID extension
31 Dec 2020 (early)
7 Feb 2021
No current COVID extension
31 Jan 2021 (early)
7 Mar 2021
No current COVID extension
28 Feb 2021 (early)
7 Apr 2021
No current COVID extension
31 Mar 2021 (standard)
7 May 2021
No current COVID extension
30 Apr 2021 (late)
7 Jun 2021
No current COVID extension
31 May 2021 (late)
7 Jul 2021
No current COVID extension
30 Jun 2021 (late)
7 Aug 2021
No current COVID extension
31 Jul 2021 (late)
7 Sep 2021
No current COVID extension
31 Aug 2021 (late)
7 Oct 2021
No current COVID extension
30 Sep 2021 (late)
7 Nov 2021 (nearest business day 8 Nov 2021)
No current COVID extension
Supplementary Returns are normally due within 30 days after the due date of your income tax return. However, the due date is extended to 31 May 2022 if you have been materially delayed or disrupted by the COVID-19 outbreak and its effects, as per COVID-19 Variation 9 March 2022.

2021/2022 Income Year

General Approval applications

End of income year / balance date
Application due date(7th day of the 2nd month following the end of your income year)
Application due date with COVID extension, as per COVID-19 Variation 9 March 2022
No current COVID extension
No current COVID extension
7 April 2022
7 May 2022
31 May 2022
No current COVID extension
No current COVID extension
No current COVID extension
No current COVID extension
No current COVID extension
No current COVID extension
31 May 2022
Supplementary return due date
31 Oct 2021 (early)
7 Dec 2021
30 Nov 2021 (early)
7 Jan 2022
31 Dec 2021 (early)
7 Feb 2022
31 Jan 2022 (early)
7 Mar 2022
28 Feb 2022 (early)
7 Apr 2022
31 Mar 2022 (standard)
7 May 2022
30 Apr 2022 (late)
7 Jun 2022
31 May 2022 (late)
7 Jul 2022
30 Jun 2022 (late)
7 Aug 2022
31 Jul 2022 (late)
7 Sep 2022
31 Aug 2022 (late)
7 Oct 2022
30 Sep 2022 (late)
7 Nov 2022
within 30 days after the due date of your income tax return

Criteria and Methodology (CAM) applications

End of income year / balance date
Application due date(last day of the 6th month before the end of the first income year)
Application due date with COVID extension, as per COVID-19 Variation 15 October 2021 and COVID-19 Variation 9 March 2022
Supplementary return due date
31 Oct 2021 (early)
30 Apr 2021
No current COVID extension
30 Nov 2021 (early)
31 May 2021
No current COVID extension
31 Dec 2021 (early)
30 Jun 2021
No current COVID extension
31 Jan 2022 (early)
31 Jul 2021
No current COVID extension
28 Feb 2022 (early)
31 Aug 2021
No current COVID extension
31 Mar 2022 (standard)
30 Sep 2021
No current COVID extension
30 Apr 2022 (late)
31 Oct 2021
No current COVID extension
31 May 2022 (late)
30 Nov 2021
No current COVID extension
30 Jun 2022 (late)
31 Dec 2021
31 March 2022
31 Jul 2022 (late)
31 Jan 2022
No current COVID extension
31 Aug 2022 (late)
28 Feb 2022
30 April 2022
30 Sep 2022 (late)
31 Mar 2021
31 May 2022
within 30 days after the due date of your income tax return

2022/2023 Income Year

General Approval applications

End of income year / balance date
Application due date(7th day of the 2nd month following the end of your income year)
Application due date with COVID extension
Supplementary return due date
31 Oct 2022 (early)
7 Dec 2022
30 Nov 2022 (early)
7 Jan 2023
31 Dec 2022 (early)
7 Feb 2023
31 Jan 2023 (early)
7 Mar 2023
28 Feb 2023 (early)
7 Apr 2023
31 Mar 2023 (standard)
7 May 2023
30 Apr 2023 (late)
7 Jun 2023
31 May 2023 (late)
7 Jul 2023
30 Jun 2023 (late)
7 Aug 2023
31 Jul 2023 (late)
7 Sep 2023
31 Aug 2023 (late)
7 Oct 2023
30 Sep 2023 (late)
7 Nov 2023
No current COVID extension
within 30 days after the due date of your income tax return

Criteria and Methodology (CAM) applications

End of income year / balance date
Application due date(last day of the 6th month before the end of the first income year)
Application due date with COVID extension, as per COVID-19 Variation 9 March 2022
Supplementary return due date
31 Oct 2022 (early)
30 Apr 2022
31 May 2022
30 Nov 2022 (early)
31 May 2022
31 Dec 2022 (early)
No current COVID extension
30 Jun 2022
31 Jan 2023 (early)
31 Jul 2022
No current COVID extension
28 Feb 2023 (early)
31 Aug 2022
31 Mar 2023 (standard)
30 Sep 2022
No current COVID extension
30 Apr 2023 (late)
31 Oct 2022
31 May 2023 (late)
30 Nov 2022
No current COVID extension
30 Jun 2023 (late)
31 Dec 2022
31 Jul 2023 (late)
31 Jan 2023
No current COVID extension
31 Aug 2023 (late)
28 Feb 2023
30 Sep 2023 (late)
31 Mar 2023
No current COVID extension
within 30 days after the due date of your income tax return
No current COVID extension
No current COVID extension
No current COVID extension
No current COVID extension
No current COVID extension
* The date for submitting the tax return for a business without a tax agent’s extension of time (EOT) is usually 7 July of the year in which the GA/CAM was submitted. If a customer does not have a tax agent’s extension of time (EOT) with the income tax return usually due 7 July, they should contact the RDTI team in the first instance to discuss their options and to obtain a further EOT.
** Please note that any payments on approved supplementary returns filed for Year 1 after 29 June 2021 (and before 31 August) will not be processed until after the Bill covering the Unconditional Extension has been passed. This is likely to be shortly before 31 March 2022.
Additional notes:
  • If the due date falls on a weekend or public holiday, RDTI returns and forms may be filed the next working day.
  • Even with a non-standard balance date, customers usually have an EOT to 31 March if linked to a tax agent.
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