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

Eligible R&D Expenditure

To claim the RDTI you need to understand which items of expenditure qualify. You will also need to keep good records of the costs of your R&D. This How-To Guide will assist you in compiling and recording the data needed to submit your claim after the end of the income year.


There are two key requirements for expenditure to be eligible for the RDTI:

  1. it was incurred on core or supporting R&D activities (eligible R&D activities), and
  2. it was of an eligible type and not on the schedule of ineligible expenditure types (Schedule 21B Part B of the Income Tax Act 2007).

This guide details eligible and ineligible expenditure types. You can also use this guide to help estimate your research and development expenditure when applying for general approval for your activities (for more on R&D activities that are eligible for the RDTI, see our separate How-To Guide.)

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