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

Important:

  • To claim the R&D tax credit, you must submit a detailed statement online.
  • In most instances, the last date for submitting a detailed statement was April 30 2010. Find out more

Find out what R&D activities are eligible

R&D activities do not need to be conducted in a laboratory, make major advances in their field, or even have a successful outcome to be eligible for the tax credit. They must meet a number of conditions and it is unlikely all elements of a commercial project will be eligible R&D activities.

Date published: 24 Mar 2009

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