Research and Development Tax Incentive (RDTI)
Status not published
Annual cycle tied to the income year: register, then file either a general approval application or a criteria and methodologies approval application 'by the relevant due date', then file an R&D supplementary return 'by the relevant due date'. Specific due dates depend on your balance date.
'15% tax credit available for eligible R&D', with a 'minimum eligible R&D expenditure of $50,000 a year' and a 'maximum eligible R&D expenditure of $120 million a year'.
Inland Revenue (Te Tari Taake)
public · national
Deadline: annual_call — Annual cycle tied to the income year: register, then file either a general approval application or a criteria and methodologies approval application 'by the relevant due date', then file an R&D supplementary return 'by the relevant due date'. Specific due dates depend on your balance date.
This funder does not publish a success rate. We rank it using the rate observed across similar programmes and label it as an estimate rather than implying we know.
Moderate — a form and supporting documents.
Who can apply
- Stage: seed, series_a, growth
- R&D activity required
- Locally registered entity required
Activities must 'seek to solve scientific or technological uncertainty(ies)'. Minimum spend of NZ$50,000 a year unless an approved research provider is used (approved research provider rules not verified here).
How to apply
- Check your eligibility to register for the R&D tax incentive. — link
- Register for the incentive in myIR.
- Submit a general approval application, OR a criteria and methodologies approval application, by the relevant due date.
- After approval, file an R&D supplementary return by the relevant due date alongside your income tax return.
What you will need
- General approval application (or criteria and methodologies approval application)
- R&D supplementary return (IR1060 guide)
- Records evidencing eligible R&D activities and expenditure
Source. https://www.ird.govt.nz/research-and-development/tax-incentive — checked 2026-08-14
"15% tax credit available for eligible R&D ... minimum eligible R&D expenditure of $50,000 a year ... maximum eligible R&D expenditure of $120 million a year."