Quiz: Is my business eligible?

Take this quick quiz to see if your business might be eligible for the RDTI. There's a good chance it is, because most are, regardless of legal structure. It's important to note that results from the self-assessment are not binding.

Note that we will also need to approve your specific research and development (R&D) activities. See Is my R&D eligible?

Is your business registered with Inland Revenue as a tax-paying entity?

You're off to a good start! Tax-paying entities are generally eligible for the RDTI. Continue on to answer a few more questions.

If your business is not a tax-paying entity, it won't be eligible for the RDTI. See Requirements that your business must meet. You can continue on to answer a few more questions to find out about the other eligibility criteria for your business.

Is your business a crown-owned entity or associated with a crown-owned entity?

Businesses that are associated with or controlled by, a Crown Research Institute, a district health board, a tertiary education organisation (including overseas tertiary education organisations) or Callaghan Innovation are not eligible. Other crown-owned entities are eligible. See Crown-owned entities.

It's looking good. Just a couple of questions to go.

Do you carry out business through a fixed establishment in New Zealand?

Nice work, the RDTI supports businesses who have a fixed establishment in New Zealand.

The RDTI only supports businesses that have a fixed establishment in New Zealand. See Requirements that your business must meet.

Will you receive any other government or local authority funding for your R&D?

You may still be able to apply the RDTI for your R&D expenditure, once you have excluded expenditure covered by government or local authority funding.

Great news, the RDTI may be able to be be applied to R&D expenditure, for which no other government funding is being received.

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