Business Entity Eligibility
Most types of New Zealand-based businesses are eligible to claim the RDTI, regardless of their legal structure. For example, an eligible entity may be structured as a company, partnership, joint venture (JV), trust or as a sole trader. Find out more in our downloadable How-To guide.
In order to be eligible to claim the RDTI, a business must meet all the below requirements:
- Have a core R&D activity in New Zealand,
- Have a New Zealand fixed establishment,
- Carry on business in New Zealand,
- Own the results of its R&D (or be able to use the results for no further cost).
Our How-To guide explains these requirements in more detail.