The common eligibility tests for New Zealand AI and R&D support — what counts as R&D, spend thresholds, business size — to check before you apply.

dgm is an independent osFoundry integration partner — not affiliated with the company that makes osFoundry, and dgm has not yet completed any client integrations. This article describes services dgm offers, not past results.

Eligibility for New Zealand AI and R&D support turns on the nature of the work, not just the topic. The RDTI in particular tests for scientific or technological uncertainty, a systematic approach, and the aim of new knowledge or improved products, processes or services.

Key points

  • The RDTI generally needs about NZ$50,000+ of eligible R&D spend a year (or an approved research provider)
  • Capability schemes test business size and the provider’s approved category
  • Using an AI tool to do work is not itself R&D
  • Verify the specific eligibility tests on the official page for each scheme

How New Zealand support actually works

No New Zealand grant ‘buys you an AI tool’. The real levers are tax and capability support, and they go to the investing business — not to an integrator. The main one is the R&D Tax Incentive (RDTI): a 15% tax credit on eligible R&D expenditure (generally a minimum of about NZ$50,000 of eligible spend per year, up to a NZ$120 million cap), now administered jointly by MBIE and Inland Revenue; software and AI development can qualify, but only where the work resolves genuine scientific or technological uncertainty — being merely complex is not enough. Important and easy to get wrong: Callaghan Innovation is being disestablished. The government announced this in January 2025 and the agency is winding up through 2026; its grant and RDTI-support functions have moved into MBIE (accessed via funds.business.govt.nz / its Innovation Services) and its science functions into new Public Research Organisations — so any source that still calls Callaghan a live grant agency is out of date. Other relevant programmes include NZTE’s International Growth Fund (gated co-investment for established exporters), the Regional Business Partner (RBP) Management Capability voucher (co-funds registered training/coaching up to about NZ$5,000, 50%), and a time-limited Small Business AI Advisory Pilot (up to NZ$15,000, 50%, delivered through the RBP Network, running 19 January–30 June 2026 — it may have closed by the time you read this). dgm is not a registered, approved or accredited provider for any of these schemes. Rates, caps and the open/closed status of each programme change often — always check the official .govt.nz page.

A note on AI and tooling

No New Zealand scheme pays for an AI platform directly. What you can do is build cost-effectively on a model-agnostic platform like osFoundry — usage-based, BYOK, self-hostable — and, where genuine R&D is involved, consider the RDTI on that work. dgm can help scope a realistic first project.

How dgm can help

dgm is an independent integration partner that helps New Zealand organisations put osFoundry to work — from choosing a worthwhile first use case through to the hands-on build and connecting it to the systems you already run. dgm is not affiliated with the company that makes osFoundry, and it has not yet completed any client integrations, so what is described here is the service dgm offers, not past results. If you want help scoping a realistic first project, dgm can work through it with you.

This article is general information only and is not legal, tax or investment advice. Rates, caps and programme status change — confirm the current position with the relevant official body or a licensed adviser before you act.