GDSR - Applying, guidelines and resources

The Game Development Sector Rebate (GDSR) was announced as part of Budget 2023 with $40m per annum over four years to support the game development sector. It reimburses 20 percent of eligible expenditure incurred in New Zealand, capped at $3m per annum per studio.

Learn what’s involved in applying for the GDSR and the application process.

Before you apply

Make sure you:

• Read the GDSR Guidelines
• Understand the GDSR Terms of Trade
• Register as an applicant.

Application process

Get an overview of the process for applying for the Game Development Sector Rebate.

(If you haven't already, make sure you subscribe to our newsletter at the bottom of the page to make sure you get all the most up-to-date information on the GDSR.)

3 Feb 2025: Registration Opens

28 Feb 2025: Registration Closes

1 Apr 2025: Applications Open

9 May 2025: Applications Close

May - June 2025: Application and assessment processing

July 2025: Decisions announced

July - August 2025: Payments issued

Read these documents before you register or apply for the GDSR.

GDSR Guidelines

All the details on the GDSR process including eligibility, registration, application, assessment and decision-making.

New Zealand Game Development Sector Rebate GDSR Guidelines

GDSR Terms of Trade

Read the GDSR Terms of Trade before registering or applying.

New Zealand Games Development Sector Rebate Terms of Trade

GDSR Financial Information Required & Eligible Expenditure

Understand the financial information you need to provide and eligible expenditure.

GDSR Financial Information Required and Eligible Expenditure

The Game Development Sector Rebate Design Features - Policy document

Familiarise yourself with the GDSR policy wording as designed by the Ministry of Business, Innovation and Employment (MBIE).

FINAL Game Development Sector Rebate Design Features PDF 314.9 KB

You will be able to register for the 2025 GDSR (between 3 and 28 February 2025) and apply for the 2025 GDSR (from 1 April to 9 May 2025) via the new NZ On Air Portal.

Once you are in the NZ On Air Portal, you first need to create an account. You only need to do this once. Then you will be able to do all your GDSR Registration and GDSR Applications from there, as well as access all your draft and submitted applications from your My Applications dashboard. You can also update your business information at any time.

Go to the NZ On Air Portal

Once your GDSR Registration has been approved, download the following templates and you can begin to fill them out in advance of applications opening in April.

GDSR Financial Details Template

This template guides you through all required financial information, including eligible expenses, employee data, company structure, and profit and loss details.

GDSR Financial Details Template

GDSR Game Details Template

This template covers the specific information regarding your game development projects from the last financial year, with helpful examples to clarify the required level of detail.

GDSR Game Details Template

GDSR Software Eligibility Guidelines

Guidelines to help you determine which software expenses qualify for the GDSR. You will also need to specify how your team uses that software in the Financial Details Template.

GDSR Software Eligibility Guidelines

GDSR Frequently Asked Questions (FAQs)

GDSR Frequently Asked Questions (FAQs)

GDSR Glossary

GDSR Glossary

If you have any questions on the GDSR, please feel free to get in touch with us. Email: gamesrebate@nzonair.govt.nz.