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Te māraurau ki te whiwhi tāke whakapoapoa mō te rangahau me te whakawhanake Eligibility for the research and development tax incentive

Research and Development
Research and Development
  • Research and development tax incentive
    • About research and development tax incentive credits
    • Eligibility for the research and development tax incentive
      • Eligible activities for the research and development tax incentive
      • Eligible entities for the research and development tax incentive
      • Eligible expenditure and depreciation loss for the research and development tax incentive
    • Claiming tax credits
    • Research and development tax incentive due dates
    • Contractors, certifiers, approved research providers, and RDTI credit recipients

General eligibility 

To claim the research and development tax incentive, you must have all of the following:

  • eligible R&D activities
  • eligible expenditure
  • status as an eligible entity
  • submitted your supplementary return and income tax return by the deadlines.

We recommend you learn more about the eligibility requirements.

Digital Technology sector guidelines

The purpose of this document is to provide businesses in the digital technology sector with some further guidelines to help them when accessing funding under the Research and Development Tax Incentive. These sector specific guidelines build on the general principles of Research and Development Tax Incentive eligible activities.

R&D Tax Incentive: Digital technology sector guidelines 2022 (PDF 7MB) Download guide
10 minutes
R&D Tax Incentive eligibility tool

This tool will help you determine if your organisation and activity may be eligible for the research & development tax incentive

Go to this tool
Research and Development Tax Incentive: Guidance IR1240 Dec 2021 (PDF 3MB) Download guide
Research and development supplementary return guide IR1060 2022 (PDF 207KB) Download guide
Draft guidance on changes proposed to R&D Tax Incentive in the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill 2019 (PDF 268KB) Download guide

Pages in this section
  • Eligible activities for the research and development tax incentive Core and supporting activities that are eligible for the R&D tax incentive. 
  • Eligible entities for the research and development tax incentive Determine if your business is an eligible entity, whether you are in an eligible joint venture or partnership and what kind of entities are ineligible.
  • Eligible expenditure and depreciation loss for the research and development tax incentive Information about the minimum and maximum thresholds and eligible expenditure on employee costs, goods, services and overseas activities. 

Other Sites

  • RDTI Hub - Eligible R&D activities
  • RDTI Hub - Overview
  • RDTI Hub - Eligible R&D expenditure

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Last updated: 03 Jun 2021
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