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Research and development (R&D) tax credit
Te tukunga take mo te rangahau me te whanaketanga

Updated: Find out about the latest updates to the RDTC information.

Important: To claim the credit, you must enter an amount in the R&D tax credit keypoint on your income tax return and submit a detailed statement online.

Find out about the R&D tax credit

The R&D tax credit applies for the 2008-09 income year. The credit applies at the rate of 15% of eligible R&D expenditure or depreciation loss you incur in an income year. The credit operates on a self-assessment basis and you are responsible for meeting the key eligibility criteria.

Date published: 18 Dec 2008

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