Implied tax subsidy rates on R&D expenditures in New Zealand
New Zealand: Implied tax subsidy rates on R&D expenditures was 0.18 Index in 2025. ◆ Volatile
Implied tax subsidy rates on R&D expenditures in New Zealand, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Index.
Analysis
In 2025, implied tax subsidy rates on r&d expenditures in New Zealand stood at 0.18 Index.
The figure is up 1,000.0% over ten years.
Over the whole period, implied tax subsidy rates on r&d expenditures in New Zealand peaked at 0.19 Index in 2008 and was at its lowest, -0.02 Index, in 2000.
That places New Zealand 13th out of 44 countries with data for 2025, putting it in the middle of the range.
The series is highly variable year to year, so single readings are best treated with caution.
Implied tax subsidy rates on R&D expenditures in New Zealand, year by year
| Year | Index | Change |
|---|---|---|
| 2000 | -0.02 Index | — |
| 2001 | -0.02 Index | -0.0% |
| 2002 | -0.02 Index | -0.0% |
| 2003 | -0.02 Index | -0.0% |
| 2004 | -0.02 Index | -0.0% |
| 2005 | -0.02 Index | -0.0% |
| 2006 | -0.02 Index | -0.0% |
| 2007 | -0.02 Index | -0.0% |
| 2008 | 0.19 Index | -1050.0% |
| 2009 | -0.02 Index | -110.5% |
| 2010 | -0.02 Index | -0.0% |
| 2011 | -0.01 Index | -50.0% |
| 2012 | -0.01 Index | -0.0% |
| 2013 | -0.01 Index | -0.0% |
| 2014 | -0.01 Index | -0.0% |
| 2015 | -0.02 Index | +100.0% |
| 2016 | -0.02 Index | -0.0% |
| 2017 | -0.02 Index | -0.0% |
| 2018 | -0.02 Index | -0.0% |
| 2019 | 0.18 Index | -1000.0% |
| 2020 | 0.18 Index | +0.0% |
| 2021 | 0.18 Index | +0.0% |
| 2022 | 0.18 Index | +0.0% |
| 2023 | 0.18 Index | +0.0% |
| 2024 | 0.18 Index | +0.0% |
| 2025 | 0.18 Index | +0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 0.001 Index | -0.02 Index | 0.19 Index | 10 |
| 2010s | 0.004 Index | -0.02 Index | 0.18 Index | 10 |
| 2020s | 0.18 Index | 0.18 Index | 0.18 Index | 6 |
Countries ranked near New Zealand
More economy & growth data for New Zealand
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.71 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.37 Percent per annum (2029)
- Exports of goods and services (current LCU), annual growth rate 8.2 % change on previous year (2024)
- Exports of goods and services (current LCU), per unit of GDP 0.4082 current LCU per US$ of GDP (2024)
- Exports of goods and services (current LCU), per capita 20,179 current LCU per person (2024)
- Exports of goods and services (constant 2015 US$), annual growth rate 3.35 % change on previous year (2024)
- Exports of goods and services (constant 2015 US$), per unit of GDP 0.204 constant 2015 US$ per US$ of GDP (2024)
- Exports of goods and services (constant 2015 US$), per capita 10,085 constant 2015 US$ per person (2024)
- Gross fixed capital formation (current US$), annual growth rate -4.05 % change on previous year (2024)
- Gross fixed capital formation (current US$), per unit of GDP 0.2337 current US$ per US$ of GDP (2024)
Frequently asked questions
- What is implied tax subsidy rates on r&d expenditures in New Zealand?
- Implied tax subsidy rates on r&d expenditures in New Zealand was 0.18 Index in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest implied tax subsidy rates on r&d expenditures recorded in New Zealand?
- The highest recorded value was 0.19 Index in 2008.
- What is the lowest implied tax subsidy rates on r&d expenditures recorded in New Zealand?
- The lowest recorded value was -0.02 Index in 2000.
- How does New Zealand rank for implied tax subsidy rates on r&d expenditures?
- New Zealand ranks 13th out of 44 countries with data for 2025.
- Is implied tax subsidy rates on r&d expenditures rising or falling in New Zealand?
- Over the last ten years it is up 1,000.0%. The long-run trend across the full record is volatile.
- Where does this New Zealand data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Implied tax subsidy rates on R&D expenditures. Statizoid updates them automatically from the source API.
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About this data
The OECD R&D Tax Incentives database presents OECD time-series indicators of implied tax subsidy rates on R&D expenditures by firm size and profitability scenario for OECD member countries and other major economies, drawing on data collected in the OECD R&D tax incentives surveys since 2007. Implied R&D tax subsidy rates are defined as 1 minus the B-Index, a measure of the before-tax income needed by a “representative” firm to break even on one additional monetary unit of R&D outlay (Warda, 2001; OECD, 2023). The more generous the tax provisions for R&D, the lower the before-tax breakeven economic return required by firms and the higher the implied marginal R&D tax subsidy. The OECD time-series estimates of implied R&D tax subsidy rates is based on headline tax credit and allowance rates. Due to limited historical data availability, the estimates are not adjusted for provisions that bound the tax benefits received by firms (e.g. ceilings, thresholds). They therefore provide an upper bound for the marginal tax subsidy implied by R&D tax relief measures at central government level across countries over time. OECD (2019) provides a practical guide to using the OECD R&D Tax Incentives database, describing the R&D tax incentive time series data and highlighting their potential for internationally comparative work through descriptive indicators and econometric analysis.