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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 all balance dates.

If you have not submitted a general approval or criteria and methodologies approval by their relevant due dates, you will not be able to file a 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

2021 due dates 

The general approval applications are due by the 7th day of the 2nd month following the end of the first income year to which the application relates to. 

Balance date Standard due date COVID-19 due date extension * Legislated due date extension (yet to be enacted) **
Early balance date  31 Oct 2020  7 Dec 2020  7 Mar 2021  31 Aug 2021 
  30 Nov 2020  7 Jan 2021  7 Apr 2021  31 Aug 2021 
  31 Dec 2020  7 Feb 2021  7 May 2021  31 Aug 2021 
  31 Jan 2021  7 Mar 2021  7 Jun 2021  31 Aug 2021 
  28 Feb 2021  7 Apr 2021  7 Jul 2021  31 Aug 2021 
Standard balance date  31 Mar 2021  7 May 2021  7 Aug 2021  31 Aug 2021 
Late balance date  30 Apr 2021  7 Jun 2021  7 Sep 2021 
  31 May 2021  7 Jul 2021  7 Oct 2021 
  30 Jun 2021  7 Aug 2021  7 Nov 2021 
  31 Jul 2021  7 Sep 2021  7 Dec 2021 
  31 Aug 2021  7 Oct 2021  7 Jan 2022  
  30 Sep 2021  7 Nov 2021  7 Feb 2022 

*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 2020 - 21 income tax year. Under the Covid-19 extension the 2021 general approval applications are now due by the 7th day of the 5th month following the end of your income year.  

You can find further information about the variations here: 
Variation to section 68CB(2) of the Tax Administration Act 1994 (ird.govt.nz) 

**The Minister of Revenue has agreed to further extend the 2021 general approval application due dates to give businesses more time to consider how the R&D tax incentive eligibility criteria applies to their activities and to make an application. The applications will not be finalised until after the bill has passed.  

You can find further information here: 
Claiming research and development tax credits (ird.govt.nz) 

2022 and future year due dates  

The general approval applications are due by the 7th day of the 2nd month following the end of the first income year to which the application relates to (you can claim up to 3 years on the same application). 

Balance date Due date
Early balance date  31 Oct  7 Dec (same year) 
  30 Nov  7 Jan (following year) 
  31 Dec  7 Feb (following year) 
  31 Jan  7 Mar (same year) 
  28 Feb  7 Apr (same year) 
Standard balance date  31 Mar  7 May (same year) 
Late balance date  30 Apr  7 Jun (same year) 
  31 May  7 Jul (same year) 
  30 Jun  7 Aug (same year) 
  31 Jul  7 Sep (same year) 
  31 Aug  7 Oct (same year) 
  30 Sep  7 Nov (same year) 

Criteria and methodologies applications

2021 Due dates 

The criteria & methodologies applications are due by the 7th day of the 2nd month following the end of the first income year to which the application relates to (you can claim up to 3 years on the same application). 

Balance date Standard due date COVID-19 due date extension + Legislated due date extension (yet to be enacted)++
Early balance date  31 Oct 2020               7 Dec 2020  7 Aug 2021  31 Aug 2021 
  30 Nov 2020               7 Jan 2021  7 Aug 2021  31 Aug 2021 
  31 Dec 2020               7 Feb 2021  7 Aug 2021  31 Aug 2021 
  31 Jan 2021               7 Mar 2021   7 Aug 2021  31 Aug 2021 
  28 Feb 2021               7 Apr 2021  7 Aug 2021  31 Aug 2021 
Standard balance date  31 Mar 2021               7 May 2021  7 Aug 2021  31 Aug 2021 
Late balance date  30 Apr 2021               7 Jun 2021  7 Dec 2021 
  31 May 2021               7 Jul 2021  7 Dec 2021 
  30 Jun 2021               7 Aug 2021  7 Dec 2021 
  31 Jul 2021               7 Sep 2021  7 Dec 2021 
  31 Aug 2021               7 Oct 2021  7 Dec 2021 
  30 Sep 2021               7 Nov 2021  7 Dec 2021 

+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 2020 - 21 income tax year. Under the Covid-19 extension the 2021 criteria & methodologies applications are now due by 7 August 2021 if you have a standard or early balance date or 7 December 2021 if you have a late balance date.  

You can find further information about the variations here:  

Variation to sections 33E and 68CC(3) of the Tax Administration Act 1994 (ird.govt.nz) 

Variation to section 68CC(3) of the Tax Administration Act 1994 (ird.govt.nz) 

++The Minister of Revenue has agreed to further extend the 2021 criteria & methodologies application due dates to give businesses more time to consider how the R&D tax incentive eligibility criteria applies to their activities and to make an application. The applications will not be finalised until after the bill has passed.  

You can find further information here: 
Claiming research and development tax credits (ird.govt.nz) 

2022 Due dates  

The criteria & methodologies application is due the last day of the 6th month before the end of the first income year to which the application relates to. 

Balance date Standard due date COVID-19 due date extension ^
Early balance date  31 Oct 2021  30 Apr 2021 
  30 Nov 2021  31 May 2021 
  31 Dec 2021  30 Jun 2021  
  31 Jan 2022  31 Jul 2021  
  28 Feb 2022  31 Aug 2021  30 Nov 2021 
Standard balance date  31 Mar 2022  30 Sep 2021  31 Dec 2021 
Late balance date  30 Apr 2022  31 Oct 2021  31 Jan 2022 
  31 May 2022  30 Nov 2021  28 Feb 2022 
  30 Jun 2022  31 Dec 2021   31 Mar 2022 
  31 Jul 2022  31 Jan 2022 
  31 Aug 2022  28 Feb 2022  
  30 Sep 2022  31 Mar 2022 

^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 2021 - 22 income tax year. Under the Covid-19 extension the 2022 criteria & methodologies applications are now due the last day of the third month before the end of the first income year if you have a balance date between 28 February 2022 and 30 June 2022.  

You can find further information about the variations here: 
Variation to section 68CC(3) of the Tax Administration Act 1994 (ird.govt.nz) 

2023 and future due dates  

The criteria & methodologies application is due the last day of the 6th month before the end of the first income year to which the application relates to. 

Balance date Standard due date
Early balance date  31 Oct  30 Apr (same year) 
  30 Nov  31 May (same year) 
  31 Dec  30 Jun (same year) 
  31 Jan  31 Jul (previous year) 
  28 Feb  31 Aug (previous year) 
Standard balance date  31 Mar  30 Sep (previous year) 
Late balance date  30 Apr  31 Oct (previous year) 
  31 May  30 Nov (previous year) 
  30 Jun  31 Dec (previous year) 
  31 Jul  31 Jan (same year) 
  31 Aug  28 Feb (same year) 
  30 Sep  31 Mar (same year) 

Research and development tax incentive supplementary return

2020 Due dates  

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 COVID-19 due date extension + Legislated due date extension (yet to be enacted) ++
Early balance date  31 Oct 2019  6 Aug 2020  5 Oct 2020  31 Aug 2021 
  30 Nov 2019  6 Aug 2020  5 Oct 2020  31 Aug 2021 
  31 Dec 2019  6 Aug 2020  5 Oct 2020  31 Aug 2021 
  31 Jan 2020  6 Aug 2020  5 Oct 2020  31 Aug 2021 
  28 Feb 2020  6 Aug 2020  5 Oct 2020  31 Aug 2021 
Standard balance date  31 Mar 2020  6 Aug 2020  5 Oct 2020  31 Aug 2021 
Late balance date  30 Apr 2020  6 Sep 2020  5 Nov 2020  31 Aug 2021 
  31 May 2020  7 Oct 2020  6 Dec 2020  31 Aug 2021 
  30 Jun 2020  6 Nov 2020   5 Jan 2021  31 Aug 2021 
  31 Jul 2020  7 Dec 2020  5 Feb 2021  31 Aug 2021 
  31 Aug 2020  6 Jan 2020  7 Mar 2021  31 Aug 2021 
  30 Sep 2020  14 Feb 2021  15 Apr 2021  31 Aug 2021 

+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 2020 - 21 income tax year. Under the Covid-19 extension the 2020 R&D supplementary return is now due within 90 days after your income tax return due date. If you have a tax agent or extension of time the return will now be due within 90 days of the extension of time due date. 

You can find further information about the variations here: 
Variation to sections 33E and 68CC(3) of the Tax Administration Act 1994 (ird.govt.nz) 

++The Minister of Revenue has agreed to further extend the 2020 R&D supplementary return due dates to give businesses more time to consider how the R&D tax incentive eligibility criteria applies to their activities and to make an application. The applications will not be finalised until after the bill has passed.  

You can find further information here: 
Claiming research and development tax credits (ird.govt.nz) 

2021 and future due dates  

If you have not had a general approval or criteria & methodologies application approved for the 2021 and future years you will not be able to submit a R&D supplementary return. You are required to file a 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 Oct  6 Aug (following year) 
  30 Nov  6 Aug (following year) 
  31 Dec  6 Aug (following year) 
  31 Jan  6 Aug (same year) 
  28 Feb  6 Aug (same year) 
Standard balance date  31 Mar  6 Aug (same year) 
Late balance date  30 Apr  6 Sep (same year) 
  31 May  7 Oct (same year) 
  30 Jun  6 Nov (same year) 
  31 Jul  7 Dec (same year) 
  31 Aug  6 Jan (following year) 
  30 Sep  14 Feb (following year) 
Last updated: 14 Dec 2021
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