R&D Tax Incentive — 15% tax credit on eligible R&D expenditure
Research and Development Tax Incentive (RDTI)
Paid by Inland Revenue and Ministry of Business, Innovation and Employment · 🇳🇿 New Zealand
What this pays
The published value, how it is calculated, and whether it is cash or a credit ceiling.
Email and a six-digit code, then €50 a year. No password to forget.
Who qualifies
UnlockThe 2 published rules this programme tests you against — age, income, residency, household and the rest.
The steps, documents and official link are part of the paid plan. Checking how much you're owed stays free.
2 documents you'll need
UnlockExactly what to gather before you start, so nothing sends you back to the beginning.
Where this comes from
The main features of the R&D tax incentive include a credit rate of 15%, a $120 million cap on eligible expenditure, and a minimum R&D expenditure threshold of $50,000 per year.
A researcher has read this record against the official page.
Verified on 12 August 2026
Source: www.mbie.govt.nz
Related reading: How to read a grant eligibility rule
Other business & self-employment support in New Zealand
4 more programmes are on the paid plan, with the amount, the rules, the documents and the steps for each.
Similar programmes
Investment Boost — 20% upfront deduction for new business assets
Inland Revenue (Te Tari Taake)
R&D Loss Tax Credit (cash refund for loss-making R&D companies)
Inland Revenue (Te Tari Taake)
RBP Capability Development Vouchers (50% co-funding up to $5,000 for SME training)
New Zealand Trade and Enterprise (NZTE) via Regional Business Partners
R&D Experience Grant — student R&D internship funding for businesses
Ministry of Business, Innovation and Employment — Innovation Services
Māori business growth support (Te Puni Kōkiri)
Te Puni Kōkiri (Ministry for Māori Development)
New to R&D Grant — co-funding for businesses starting R&D
Ministry of Business, Innovation and Employment — Innovation Services