Research & Development Tax Incentive (RDTI)

New Zealand's Research & Development Tax Incentive (RDTI) provides eligible organisations with a tax credit on qualifying R&D expenditure, supporting investment in innovation and research activity.

For international sponsors, the RDTI complements New Zealand's established strengths as a clinical research destination. A streamlined regulatory environment, experienced investigators, high-quality research infrastructure, and access to diverse and engaged participant populations combine to create a compelling environment for clinical development programmes.

Depending on the nature of the research activities, eligible expenditure, and organisational circumstances, certain clinical research activities may be eligible for the Research & Development Tax Incentive, subject to the requirements of New Zealand tax legislation.

Aotearoa Clinical Trials partners with sponsors across a broad range of therapeutic areas to deliver high-quality commercial clinical research throughout New Zealand. Organisations considering research investment in New Zealand should seek independent tax advice regarding the potential application of the RDTI to their specific circumstances.

Disclaimer: This information is provided for general guidance only and does not constitute tax advice. Eligibility for the Research & Development Tax Incentive is determined in accordance with New Zealand tax legislation and Inland Revenue requirements. For further information, visit the Inland Revenue website.