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Business income tax
Tāke moni whiwhi mō ngā pakihi

Tax rates

Sole traders, partnerships, companies and non-profit organisations are the four main types of business. The rates for income tax vary depending on which type of business you are operating. Learn about these four types of business and the tax rates that apply for each.

Sole traders

A sole trader is a person trading on their own.

Partnerships and look-through companies (LTCs)

In a partnership, two or more people run a business together. Companies with five or fewer shareholders can elect to be a LTC.

Non-profit organisations

A non-profit organisation is any society, association or organisation that is not carried on for the profit or gain of any member, and has rules that do not allow money, property or any other benefits to be distributed to any of its members.


A company is a formal and legal entity in its own right, separate from its shareholders with its own unique tax obligations.

Trusts and trustees

General information about how trusts and trustees are taxed.