IR pays a capital charge to the Crown on taxpayers’ funds as at 31 December and 30 June each year. This is recognised as an expense in the period to which the charge relates.
The capital charge rate for the year ended 30 June 2025 was 5.0% (2024: 5.0%).
| Charge | Actual 2024 ($000) | Actual 2025 ($000) |
|---|---|---|
| Capital charge | $22,245 | $22,382 |
Last updated:
19 Nov 2025