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Research and Development Tax Incentive (RDTI) Five-Year Evaluation

Published: 4 Dec 2025

This report, prepared by Motu Economic and Public Policy Research and the University of Otago in May 2025, evaluates the Research and Development Tax Incentive (RDTI) over its first five years of operation (2019–2024). It provides an independent assessment of the scheme’s impact on business R&D expenditure, innovation, productivity, compliance costs, and administration, using mixed-methods analysis of quantitative data and stakeholder interviews.

Type

Evaluation

File

PDF, 3.1MB, 176 pages

Topics
Science and innovation, Science funding, Science and technology

Crown copyright © 2025

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