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Research and Development (R&D) Tax Incentive eligibility tool

This tool will help you determine if your organisation and activity may be eligible for the research & development tax incentive.

Before you start

To be able to claim, your business must be based in New Zealand, and have eligible R&D expenditure of at least $50,000 in your income (tax) year. The minimum spend does not apply if you contract out your R&D to an approved research provider. More detail is provided in the expenditure section.

How this tool works

The tool takes you through a three step process. To be eligible for the R&D tax incentive you must satisfy requirements in each step.

This tool cannot provide you with a yes or no answer for your eligibility, but it will tell you whether:

  • You may be eligible. Read the guidance material to understand how the detail applies to your business.
  • It is unlikely you are eligible.

More information on the R&D tax incentive is available here:

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