Research and Development Tax Incentive Guidance
Inland Revenue
Sector evidence
Sector body
10 August 2026
Next review not yet scheduled
New Zealand
High confidence
published
SNZ editorial review
Evidence boundary: This record summarises the cited source. It does not establish local availability, individual eligibility, or professional advice.
Short Answer
Current Inland Revenue guidance for the 15% Research and Development Tax Incentive.
Key Points
- •The incentive provides a 15% tax credit for eligible R&D expenditure.
- •The standard annual minimum eligible expenditure is $50,000 unless approved-research-provider rules apply.
- •The general maximum is $120 million of eligible expenditure without special approval.
- •Eligibility depends on genuine systematic work to resolve scientific or technological uncertainty.
- •PiP should obtain RDTI advice before relying on the credit or agreeing provider-funded IP terms.
Full Summary & Notes
Current Inland Revenue guidance for the 15% Research and Development Tax Incentive. It is a company-side tax mechanism for qualifying systematic technical experimentation, not upfront provider or health-service funding, and routine software construction or customer customisation is generally insufficient.
Document Details & Metadata
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