New RDTI guidance released on ‘Eligible R&D Activity’. Read more

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.

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