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Business income tax
Te take whiwhinga pakihi
Imputation is a tax mechanism available to registered companies and certain other types of business.
Imputation basics

A company that pays dividends to its shareholders can use the mechanism of imputation to save its shareholders double-paying tax on that income. Learn about the basics of impuation and how it works in New Zealand.

About the company tax rate change (CTR)

Tax legislation was passed in 2007 that reduced the company tax rate from 33% to 30%. Learn about how this has affected imputation.

Trans-Tasman imputation

In November 2003 the New Zealand Government passed the Taxation (Annual Rates, GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 which included changes to address the double taxation that can arise on certain trans-Tasman investments.

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Did you know?

If you are a New Zealand company using imputation, you also need to know about RWT (resident withholding tax) on dividends. 

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Date published: 18 Mar 2008

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