Verified You must apply
Business & self-employment
Tax credit
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.
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Who qualifies
The 2 published rules this programme tests you against — age, income, residency, household and the rest.
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The steps, documents and official link are part of the paid plan. Checking how much you're owed is free and always will be.
2 documents you'll need
Exactly what to gather before you start, so nothing sends you back to the beginning.
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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.
Last checked 2026-08-12 · a researcher confirmed this against the official page
Other business & self-employment support in New Zealand
R&D Loss Tax Credit (cash refund for loss-making R&D companies)
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Not human-checked
Investment Boost — 20% upfront deduction for new business assets
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Not human-checked
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