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Delays to response times: It is taking longer than usual to answer calls and myIR messages, and to process some COVID-19 Support Payment applications. This is because of the impact of COVID-19. If possible, please contact us through your myIR account. Log in to myIR

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

Different rules and regulations apply to contractors and approved research providers when claiming tax credits for the research and development tax incentive. 

Approved research providers

Approved research providers are researchers approved by us. They provide R&D services under contract to other businesses based in New Zealand.

Engaging an approved research provider affects the eligibility of your R&D activities and eligible expenditure. 

Contractors

Contractors perform R&D activities on behalf of another person or principal who runs a business in New Zealand. 

Contractors must satisfy the eligible entity criteria in order to claim the R&D tax credit. 

Last updated: 01 Nov 2020
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