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Unclaimed
Discovery tool, not advice. Every figure is the published rule, not a decision on your case.
Tax credits

Research and Development Tax Incentive (RDTI)

Status

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.

Check with the funder
Amount
Not published

'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'.

Funder

Inland Revenue (Te Tari Taake)

public · national

Deadline: One call a year — 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.

Your odds
Not published

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.

Effort
moderate

Moderate — a form and supporting documents.

Who can apply

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

  1. Check your eligibility to register for the R&D tax incentive. — link
  2. Register for the incentive in myIR.
  3. Submit a general approval application, OR a criteria and methodologies approval application, by the relevant due date.
  4. After approval, file an R&D supplementary return by the relevant due date alongside your income tax return.

What you will need

Related reading: How grant deadlines actually work · R&D tax credit vs. grant: the difference that changes your claim

Apply on the funder's site

Source. https://www.ird.govt.nz/research-and-development/tax-incentive

"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."

Verified on 14 August 2026

Source: www.ird.govt.nz

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