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What types of businesses are eligible?

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.

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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