Contractors, certifiers, approved research providers, and RDTI credit recipients

Different rules and regulations apply to contractors and approved research providers when claiming tax credits for the research and development tax incentive.

Approved research providers

Approved research providers are researchers approved by us. They provide R&D services under contract to other businesses based in New Zealand.

Engaging an approved research provider affects the eligibility of your R&D activities and eligible expenditure.

Contractors

Contractors perform R&D activities on behalf of another person or principal who runs a business in New Zealand.

Contractors must satisfy the eligible entity criteria in order to claim the R&D tax credit.

R&D contractors

Pages in this section

R&D contractors Find out how engaging a contractor can affect your eligibility to claim and determine if you are an R&D contractor.
Research and development certifiers Approved R&D certifiers can supply R&D certificates to significant performers.
List of R&D tax incentive credit recipients We're required to publish the names of R&D tax credit recipients and the amount of their tax credit.
Approved research providers Reasons you might want to engage an approved research provider, how this affects your eligibility for R&D tax credits and how to become an approved research provider.

Contractors, certifiers, approved research providers, and RDTI credit recipients

Approved research providers

Contractors

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