New Zealand R&D Tax Incentive (RDTI)
Inland Revenue (with MBIE) · R&D tax credit
Varies15% tax credit on eligible R&D spend (minimum NZ$50,000/yr, max NZ$120M)
New Zealand's R&D tax credit for businesses performing eligible R&D.
Key terms
- Minimum NZ$50,000 eligible R&D spend per year
- Register, then obtain general approval or criteria & methodologies approval by the due date
- File an R&D supplementary return after approval
- Refundability depends on eligibility rules
Eligibility
- Where
- New Zealand
- Stages
- seed, series-a, growth
- Needs VC/accelerator backing
- No
- Needs partner referral code
- No
- Must be incorporated
- Yes
- AI focus required
- No
- Students / researchers
- Not eligible
- Nonprofits
- Not eligible
How to apply
Check eligibility and register in myIR; apply for approval and file the supplementary return.
- Benefit
- cash
- Equity-free
- Yes
- Decision time
- —
- Credit validity
- —
- Deadline
- Rolling (by annual due dates)
- Status
- Open
Verified 2026-10-22 · source