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Tax incentives/rebates advisory in New Zealand.

Acclime’s incentives advisory services are delivered by our expert team of tax consultants. We offer advice, support and project management throughout your entire journey in the New Zealand market.

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Pre-application advice

We can advise you on achieving eligibility for the tax incentive programmes by reviewing your planned activities and expenditure.

Application management

We take care of all the necessary applications and registrations, and maintain your register of records, becoming the contact for any official enquiries into your claim.

Ongoing compliance

We continue to support you with timely filings on an annual basis to ensure that claims are processed promptly, and can assist with advance and overseas findings where relevant.

Tax incentive/rebate advisory and management services

Tax incentive programmes.

  • Research & development (R&D) incentives

    There are several R&D incentives available to support research and development activities in New Zealand. With the R&D Tax Incentive (RDTI) established and operational, along with the recent implementation of In-Year Payments, businesses can now receive their RDTI payments in instalments throughout the year. NZ has been consistently adapting its support mechanisms in alignment with the government’s strategy.

    Acclime’s tax specialists will:

    • assist in identifying the most relevant incentive programmes
    • establish eligibility; both in terms of R&D activities and business structure
    • prepare and submit application documents
    • ensure ongoing compliance through record-keeping and reporting
  • Digital Game Rebate

    The Game Development Sector Rebate scheme (GDSR) is a $40m per year scheme which aims to support the ongoing development and growth of New Zealand’s game development sector. It seeks to catalyse growth and job creation in mid- to large-sized game development studios to strengthen the domestic sector.

    Acclime’s tax specialists will:

    • establish and confirm eligibility
    • prepare and submit application documents
    • ensure ongoing compliance through record-keeping and reporting

Tax rebate services.

  • New Zealand Screen Production Rebate

    • Registration
      Our tax specialists will ensure the production is eligible to apply for the rebate with on-time completed registration. We will submit the application forms to New Zealand Film Commission (NZFC) and receive the acknowledgement letter. We will act as the liaison to overcome any issues or request for additional information.
    • Rebate opinion
      If required, we provide your financier/completion guarantor with an expert’s opinion on the value of the qualifying spend and expected NZ film incentive rebate. We prepare an opinion letter summarising our detailed analysis of your NZ production budgets and the expected qualifying expenditure, in reference to the New Zealand Screen Production Rebate (NZSPR) criteria, including estimated timeline to rebate payout.
    • Consulting on NZSPR issues
      We will help clarify and resolve any queries or issues arising re eligibility, how NZSPR criteria apply, Qualifying New Zealand Production Expenditure (QNZPE) vs non-QNZPE, Etc. We continue to guide you through any queries or issues that you may arise during the course of the production.
    • Final Application
      We help you to maximise the production’s film incentive rebate and ‘de-risk’ claims from problematic queries or adjustments from NZFC scrutineers’/Inland Revenue reviews. We prepare and project-manage the application, including collating required info and materials, briefing and liaising with your NZ rebate auditor, submitting the final application to the NZFC, receiving the final certificate and preparing the production’s tax invoice for the rebate.

      Alternate process: Should your NZ production accounting team prepare your NZSPR application, Acclime can provide a ‘red flag’, high-level review of the expenditure statement and supporting schedules, prior to submission

Common questions.

What is the minimum amount we must spend on R&D to claim the refund?

The minimum R&D expenditure per annum for RDTI isNZ$50,000 unless you engage an ARP. There is no minimum spending for RDLTC.

What is the maximum refund available for R&D expenditure?

The maximum R&D expenditure you can claim for RDTI is up to $120 million per annum. However, pathways exist for spending more than the threshold.

For RDLTC, the maximum expenditure is $2 million per annum, or the total loss of the company in the period, if lower.

Do we need a registered NZ entity?

An R&D incentive claim can only be made by an eligible entity. The simplest and lowest risk approach is to establish an NZ entity. The refund is paid through the NZ tax system directly to the eligible R&D entity responsible for conducting the R&D.

RDTI can be claimed by a range of NZ entities, including NZ companies, NZ branches, partnerships and joint ventures.

RDLTC can only be claimed by NZ companies.

Does the R&D expenditure have to be borne by the NZ entity?
Yes. Only eligible expenditure that relates to eligible activities and has been borne by the NZ entity can be included in the R&D claim. The NZ entity must therefore be established before any eligible R&D expenditure can be incurred.
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