New Zealand announces new R&D tax incentives

The New Zealand government today proposed a new research and development (R&D) tax incentive package designed to promote investment. Legislation providing for the credit will be introduced into Parliament later this month or in early next month, the government said.

“This is a huge opportunity for businesses to invest in R&D, which will help us increase our productivity and boost wages,” said Megan Woods, New Zealand’s Research, Science and Innovation Minister, announcing the incentive. 

New Zealand plans a credit rate of 15% and NZD 120 million (USD 78 million) cap on eligible expenditures.

Minimum R&D spending must be NZD 50,000 (USD 32,5000) per year to avail of the new incentive.

The release of the plan follows consultations with the businesses community which resulted in the government ultimately proposing a higher rate and lower threshold for the credit.

 

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