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Inland Revenue

Tax Policy

Last updated 19 April 2018
Closing date 1 June 2018

Status Complete

Research and development tax incentive

The Government has announced its intention to introduce a research and development (R&D) tax incentive in 2019 to help more businesses undertake a greater amount of R&D.

The Ministry of Business, Innovation and Employment, Inland Revenue and Callaghan Innovation have designed an R&D tax incentive proposal and are seeking input into the design process.

A discussion document (available from MBIE's website) outlines the main features of the proposal and submissions closed on 1 June 2018.

Your views will inform policy options for the final design of the research and development tax incentive.