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R&D Tax Incentive (RDTI)

Funds New Zealand businesses through tax-backed incentives supporting innovation and experimental development.

Callaghan InnovationNew ZealandTax credit

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 …

AIBiotechClimate TechEnergy TechHardwareAdvanced ManufacturingAdvanced MaterialsMedtechRobotics

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

Last verified: 28 May 2026Source: www.rdti.govt.nz