Research and Development Tax Incentive (RDTI)

The Research and Development Tax Incentive is New Zealand’s statutory R&D tax credit, administered by Inland Revenue with policy and customer-facing support from MBIE. It is not a competitive grant call. Businesses claim it through the income tax system for qualifying research and development undertaken in New Zealand. The program offers a 15% tax credit on eligible expenditure, with a minimum of NZD 50,000 and a maximum of NZD 120 million of eligible spend per income year. Applicants first secure General Approval or Criteria and Methodologies approval, then claim through the income tax return and supplementary return process. The incentive includes refundability provisions for loss-making performers, subject to the relevant caps and rules, and it operates on a rolling annual basis rather than through fixed rounds. The strongest fit is an organisation that can document scientific or technological uncertainty and show a systematic R&D process in New Zealand. Because the route is administrative rather than competitive, the main burden is evidence and compliance, not pitching or ranking. That makes RDTI especially relevant for companies and other eligible entities that already have sustained R&D activity and want to recover part of the cost through the tax system.

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