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Research and development (R&D) loss tax credit eligibility tool

About this calculator

R&D loss tax credit is based on self-assessment. You are responsible for correctly applying the key eligibility criteria when completing this tool.

This tool will help you work out if a company is one which may be eligible to cash out R&D tax losses.

Use of this tool does not result in data being submitted to us.

When to use this calculator

To work out if a company is eligible from 1 April 2015 you'll need to apply eligibility criteria to determine if the company can cash out R&D tax losses.

The tool is divided into two question flows and you'll need to choose either the:

  • individual company flow, or
  • group of companies flow.

A number of requirements form part of the eligibility criteria and will determine whether a company is eligible or not. For example:

  • Is the company loss-making?
  • Is the company NZ tax resident?
  • Does the company incur expenditure relating to R&D in the application year, and
  • Is the company expenditure on R&D salary and wages 20% or more of total salary and wages.

Once you have determined if the company is eligible to apply, any resulting application will still need to be assessed for approved R&D activity.

If you're unsure of your situation we recommend you seek advice from a tax advisor.

Find out more

This tool does not determine if R&D activity or expenditure is eligible and will not calculate the amount of a R&D loss tax credit.

Find out more about R&D loss tax credits

What you will need

You'll need to be familiar with the company's business information so that you can confidently complete the eligibility questions.

After you finish

You may wish to print off the results or save it as a PDF or RTF document.

When you have finished you may want to register your interest in cashing out a R&D loss tax credit.

No information you provide while using the calculator is recorded, saved or in any way referenced by Inland Revenue. The calculator is stored on a secure part of our website to prevent unauthorised interception. If you are unable to access the calculator, you may need to update your browser and/or firewall settings.