Please ensure you request approval for your research and development (R&D) tax incentive by the due date.
On this page, you can find due dates for general approvals, criteria and methodology applications and supplementary returns.
If you have not submitted a general approval or criteria and methodologies approval by their relevant due date, you will not be able to file an R&D supplementary return to claim R&D tax credits for that year.
Due dates falling on non-business days
If a due date falls on a weekend or public holiday, it will be considered on time if we receive your application on the next business day.
General approval applications
The general approval applications were due by the 7th day of the 2nd month following the end of the 1st income year related to the application. You could request up to 3 years in the same application.
| Balance date | Due date | |
|---|---|---|
| Early balance date | 31 October | 7 December (same year) |
| 30 November | 7 January (following year) | |
| 31 December | 7 February (following year) | |
| 31 January | 7 March (same year) | |
| 28 February | 7 April (same year) | |
| Standard balance date | 31 March | 7 May (same year) |
| Late balance date | 30 April | 7 June (same year) |
| 31 May | 7 July (same year) | |
| 30 June | 7 August (same year) | |
| 31 July | 7 September (same year) | |
| 31 August | 7 October (same year) | |
| 30 September | 7 November (same year) |
The general approval applications are due no later than the last day of the 3rd month following the end of the 1st income year related to the application. You can request up to 3 years in the same application.
We are unable to accept late applications.
| Balance date | Due date | |
|---|---|---|
| Early balance date | 31 October | 31 January (following year) |
| 30 November | 28 February (following year) 29 February (if a leap year) |
|
| 31 December | 31 March (following year) | |
| 31 January | 30 April (same year) | |
| 28 February | 31 May (same year) | |
| Standard balance date | 31 March | 30 June (same year) |
| Late balance date | 30 April | 31 July (same year) |
| 31 May | 30 August (same year) | |
| 30 June | 30 September (same year) | |
| 31 July | 31 October (same year) | |
| 31 August | 30 November (same year) | |
| 30 September | 31 December (same year) |
Criteria and methodologies applications
The 2021 criteria and methodologies applications were due by the 7th day of the 2nd month following the end of the 1st income year to which the application related to (you can claim up to 3 years on the same application).
Note: The 2021 Criteria and Methodology (CAM) due date has passed, we are unable to accept late CAM applications.
| Balance date | Standard due date | COVID-19 due date extension * | Legislated due date extension** | |
|---|---|---|---|---|
| Early balance date | 31 October 2020 | 7 December 2020 | 7 August 2021 | 31 August 2021 |
| 30 November 2020 | 7 January 2021 | 7 August 2021 | 31 August 2021 | |
| 31 December 2020 | 7 February 2021 | 7 August 2021 | 31 August 2021 | |
| 31 January 2021 | 7 March 2021 | 7 August 2021 | 31 August 2021 | |
| 28 February 2021 | 7 April 2021 | 7 August 2021 | 31 August 2021 | |
| Standard balance date | 31 March 2021 | 7 May 2021 | 7 August 2021 | 31 August 2021 |
| Late balance date | 30 April 2021 | 7 June 2021 | 7 December 2021 | - |
| 31 May 2021 | 7 July 2021 | 7 December 2021 | - | |
| 30 June 2021 | 7 August 2021 | 7 December 2021 | - | |
| 31 July 2021 | 7 September 2021 | 7 December 2021 | - | |
| 31 August 2021 | 7 October 2021 | 7 December 2021 | - | |
| 30 September 2021 | 7 November 2021 | 7 December 2021 | - |
*If you were materially delayed or disrupted by the COVID-19 outbreak and its effects, a due date variation was granted for the 2020-21 income tax year. Under the COVID-19 extension the 2021 criteria and methodologies applications were due by 7 August 2021 if you had a balance date ending between 31 October 2020 and 31 March 2021, or if you had a balance date between 30 April 2021 and 30 September 2021 the due date was 7 December 2021.
You can find further information on our Tax Technical website.
Variation to sections 33E and 68CC(3) of the Tax Administration Act 1994 - taxtechnical.ird.govt.nz
Variation to section 68CC(3) of the Tax Administration Act 1994 - taxtechnical.ird.govt.nz
** A further extension was introduced during COVID-19. The extension was to give you more time to consider how the R&D tax incentive eligibility criteria might apply to your activities and make an application if you decided to go ahead. If you had a balance date between 31 October 2020 and 31 March 2021 the due date was 31 August 2021.
You can find further information on the New Zealand Legislation website.
The 2022 criteria and methodologies applications are due the last day of the 6th month before the end of the 1st income year to which the application relates to.
| Balance date | Standard due date | COVID-19 due date extension * | |
|---|---|---|---|
| Early balance date | 31 October 2021 | 30 April 2021 | - |
| 30 November 2021 | 31 May 2021 | - | |
| 31 December 2021 | 30 June 2021 | - | |
| 31 January 2022 | 31 July 2021 | - | |
| 28 February 2022 | 31 August 2021 | 30 November 2021 | |
| Standard balance date | 31 March 2022 | 30 September 2021 | 31 December 2021 |
| Late balance date | 30 April 2022 | 31 October 2021 | 31 January 2022 |
| 31 May 2022 | 30 November 2021 | 28 February 2022 | |
| 30 June 2022 | 31 December 2021 | 31 March 2022 | |
| 31 July 2022 | 31 January 2022 | - | |
| 31 August 2022 | 28 February 2022 | 30 April 2022 | |
| 30 September 2022 | 31 March 2022 | 31 May 2022 |
* If you have been materially delayed or disrupted by the COVID-19 outbreak and its effects, 2 due date variations have been granted for the 2021-22 income tax year. Under the COVID-19 extension the 2022 criteria and methodologies applications are now due either the:
- last day of the 3rd month before the end of the 1st income year if you have a balance date between 28 February 2022 and 30 June 2022
- earlier of 31 May 2022 or 2-months extension to your filing date if you have a balance date 31 August 2022 or 30 September 2022.
You can find more information on our Tax Technical website.
The 2023 criteria and methodologies applications are due the last day of the 6th month before the end of the 1st income year to which the application relates to.
| Balance date | Standard due date | COVID-19 due date extension * | |
|---|---|---|---|
| Early balance date | 31 October 2022 | 30 April 2022 | 31 May 2022 |
| 30 November 2022 | 31 May 2022 | - | |
| 31 December 2022 | 30 June 2022 | - | |
| 31 January 2023 | 31 July 2022 | - | |
| 28 February 2023 | 31 August 2022 | - | |
| Standard balance date | 31 March 2023 | 30 September 2022 | - |
| Late balance date | 30 April 2023 | 31 October 2022 | - |
| 31 May 2023 | 30 November 2022 | - | |
| 30 June 2023 | 31 December 2022 | - | |
| 31 July 2023 | 31 January 2023 | - | |
| 31 August 2023 | 28 February 2023 | - | |
| 30 September 2023 | 31 March 2023 | - |
* If you have been materially delayed or disrupted by the COVID-19 outbreak and its effects, a due date variation has been granted for the 2022-23 income tax year. Under the COVID-19 extension the 2021 criteria and methodologies applications are now due 31 May 2022 if you have a 31 October 2022 balance date.
You can find further information about the variations on our Tax Technical website.
The criteria and methodologies applications are due the last day of the 6th month before the end of the 1st income year to which the application relates to.
| Balance date | Standard due date | |
|---|---|---|
| Early balance date | 31 October | 30 April (same year) |
| 30 November | 31 May (same year) | |
| 31 December | 30 June (same year) | |
| 31 January | 31 July (previous year) | |
| 28 February | 31 August (previous year) | |
| Standard balance date | 31 March | 30 September (previous year) |
| Late balance date | 30 April | 31 October (previous year) |
| 31 May | 30 November (previous year) | |
| 30 June | 31 December (previous year) | |
| 31 July | 31 January (same year) | |
| 31 August | 28 February (same year) | |
| 30 September | 31 March (same year) |
Research and development tax incentive supplementary return
The 2020 research and development (R&D) supplementary return was due within 30 days after your income tax return due date. If you had a tax agent or extension of time the return was due within 30 days of the income tax return extension of time due date.
Note: The 2020 supplementary return due date has passed, we are unable to accept late applications.
| Without a tax agent or extension of time | Balance date | Standard due date | COVID-19 due date extension * | Legislated due date extension** |
|---|---|---|---|---|
| Early balance date | 31 October 2019 | 6 August 2020 | 5 October 2020 | 31 August 2021 |
| 30 November 2019 | 6 August 2020 | 5 October 2020 | 31 August 2021 | |
| 31 December 2019 | 6 August 2020 | 5 October 2020 | 31 August 2021 | |
| 31 January 2020 | 6 August 2020 | 5 October 2020 | 31 August 2021 | |
| 28 February 2020 | 6 August 2020 | 5 October 2020 | 31 August 2021 | |
| Standard balance date | 31 March 2020 | 6 August 2020 | 5 October 2020 | 31 August 2021 |
| Late balance date | 30 April 2020 | 6 September 2020 | 5 November 2020 | 31 August 2021 |
| 31 May 2020 | 7 October 2020 | 6 December 2020 | 31 August 2021 | |
| 30 June 2020 | 6 November 2020 | 5 January 2021 | 31 August 2021 | |
| 31 July 2020 | 7 December 2020 | 5 February 2021 | 31 August 2021 | |
| 31 August 2020 | 6 January 2020 | 7 March 2021 | 31 August 2021 | |
| 30 September 2020 | 14 February 2021 | 15 April 2021 | 31 August 2021 |
*If you were materially delayed or disrupted by the COVID-19 outbreak and its effects, a due date variation was granted for the 2019-20 income tax year. Under the COVID-19 extension the 2020 R&D supplementary return was due within 90 days after your income tax return due date. If you had a tax agent or extension of time the return was due within 90 days of the extension of time due date.
You can find further information about the variations on our Tax Technical website.
Variation to sections 33E and 68CC(3) of the Tax Administration Act 1994 - taxtechnical.ird.govt.nz
** A further extension was introduced during COVID-19. The extension was to give you more time to consider how the R&D tax incentive eligibility criteria might apply to your activities and make an application if you decided to go ahead. The 2020 supplementary return further due date was 31 August 2021.
You can find further information on the New Zealand Legislation website.
If you have not had a general approval or criteria and methodologies application approved for the 2021 and future years you will not be able to submit an R&D supplementary return. You are required to file an R&D supplementary return to claim the R&D tax incentive credit.
The research and development (R&D) supplementary return is due within 30 days after your income tax return due date. If you have a tax agent or extension of time the return will be due within 30 days of the income tax return extension of time due date.
| Without a tax agent or extension of time | Balance date | Standard due date |
|---|---|---|
| Early balance date | 31 October | 6 August (following year) |
| 30 November | 6 August (following year) | |
| 31 December | 6 August (following year) | |
| 31 January | 6 August (same year) | |
| 28 February | 6 August (same year) | |
| Standard balance date | 31 March | 6 August (same year) |
| Late balance date | 30 April | 6 September (same year) |
| 31 May | 7 October (same year) | |
| 30 June | 6 November (same year) | |
| 31 July | 7 December (same year) | |
| 31 August | 6 January (following year) | |
| 30 September | 14 February (following year) |
2021 COVID-19 extension
If you have a tax agent extension of time or an income tax filing extension of time and you have been materially delayed or disrupted by the COVID-19 outbreak and its effects, a due date variation has been granted for the 2020-21 income tax year. Under the COVID-19 extension the 2021 R&D supplementary return is now due 31 May 2022.
You can find further information about the variations on our Tax Technical website.