{"jurisdiction":{"name":"New Zealand","slug":"new-zealand","code":"NZ","region":"Asia-Pacific"},"program":{"label":"R&D Tax Incentive","headline":"15% credit, refundable within caps","refundClass":"Partly refundable","proposed":false},"creditIndex":{"score":64,"rank":16,"of":28,"methodologyVersion":"2026.1","scores":{"generosity":58,"refundability":70,"breadth":66,"ease":66}},"authority":{"name":"Inland Revenue with Callaghan Innovation","shortName":"Inland Revenue","url":"https://www.ird.govt.nz"},"primarySources":[{"label":"Research and development tax incentive","url":"https://www.ird.govt.nz","type":"authority"}],"lastVerified":"2026-07","estimator":{"available":true,"type":"generic","url":"https://www.creditindex.org/calculator/new-zealand"},"canonical":{"standards":"https://www.creditindex.org/standards/new-zealand","calculator":"https://www.creditindex.org/calculator/new-zealand","directory":"https://www.creditindex.org/directory/new-zealand","facts":"https://www.creditindex.org/standards/new-zealand/facts.json"},"disclaimer":"Informational only, not tax advice. The Credit Index score is an editorial assessment. Rates, refundability, and deadlines change; confirm with the administering authority.","generatedAt":"2026-07-28T06:30:22.130Z"}