R&D Tax Incentive (RDTI)

R&D Tax Incentive (RDTI) is New Zealand's 15% tax credit for eligible research and development spend. It is jointly administered by Inland Revenue and the Ministry of Business, Innovation and Employment, and it became the main national demand-side R&D incentive after Callaghan Innovation stepped back from administration in December 2025. The incentive is open to most New Zealand-based businesses that carry out qualifying R&D. Support is practical rather than competitive: businesses can use an eligibility quiz, a project quiz, and a credit estimator, and the credit is claimed against the business's own financial year. The regime follows the normal annual filing rhythm, so timing is tied to each business's balance date rather than one fixed national window. The program fits companies that already track R&D expenditure and can document their project work cleanly. The record captures a 30 June 2026 deadline for March year-end filers seeking approval for Core R&D in the 2025/2026 income year, along with free tailored support and guidance for applicants.

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.