RDTI — 26 Income Year
Provides New Zealand firms tax-credit support for innovation projects through national policy.
The Research and Development Tax Incentive (RDTI) is a statutory 15% tax credit administered jointly by Inland Revenue (IRD) and the Ministry of Business, Innovation and Employment (MBIE) for businesses conducting qualifying R&D in New Zealand. The credit applies to eligible R&D expenditure above a minimum threshold of NZD $50,000 per income year, up to a maximum of NZD $120,000,000 per income yea…
A 15% tax credit on eligible New Zealand R&D expenditure (minimum NZD $50,000; maximum NZD $120,000,000) for the 2025/26 income year, claimable by businesses conducting qualifying R&D activities that resolve scientific or technological uncertainty.
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