R&D Tax Incentive — 15% tax credit on eligible R&D expenditure
Research and Development Tax Incentive (RDTI)
Paid by Inland Revenue and Ministry of Business, Innovation and Employment · 🇳🇿 New Zealand
What this pays
The published value, how it is calculated, and whether it is cash or a credit ceiling.
Email and a six-digit code, then €50 a year. No password to forget.
Who qualifies
UnlockThe 2 published rules this programme tests you against — age, income, residency, household and the rest.
The steps, documents and official link are part of the paid plan. Checking how much you're owed stays free.
2 documents you'll need
UnlockExactly what to gather before you start, so nothing sends you back to the beginning.
Where this comes from
The research and development tax incentive (RDTI) offers a tax credit at the rate of 15% of eligible R&D eligible expenditure or loss up to $120 million. To claim the tax incentive, you must spend at least $50,000 a year on eligible R&D.
https://www.ird.govt.nz/research-and-development/tax-incentive
A researcher has read this record against the official page.
Last checked against the official page on 5 October 2026
Source: www.ird.govt.nz
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Related reading: How to read a grant eligibility rule
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