| Individual customers | Families | Micro and not-for-profit businesses | Small-to-medium-sized enterprises | Significant enterprises | Functional institutions and others | |
|---|---|---|---|---|---|---|
| Taxes | ||||||
| Individual income tax | Revenue collected | - | Revenue collected | - | - | - |
| Employer income tax deductions | - | - | Deduct from salaries or wages/use of information | Deduct from salaries or wages/use of information | Deduct from salaries or wages/use of information | - |
| Withholding taxes | Revenue collected | - | Revenue collected | Revenue collected | Revenue collected | Revenue collected |
| Non-individual income tax | - | - | Revenue collected | Revenue collected | Revenue collected | - |
| GST | - | - | Revenue collected | Revenue collected | Revenue collected | - |
| Fringe benefit tax | - | - | Revenue collected | Revenue collected | Revenue collected | - |
| Credits | ||||||
| Working for Families | - | Credit paid to customer | - | - | - | - |
| FamilyBoost | - | Credit paid to customer | - | - | - | - |
| Paid parental leave | - | Credit paid to customer | - | - | - | - |
| Independent earner tax credit | Credit paid to customer | - | - | - | - | - |
| Donation tax credit | Credit paid to customer | - | - | - | - | - |
| R&D tax credit | - | - | Credit paid to customer | Credit paid to customer | Credit paid to customer | - |
| Payments | ||||||
| Child support | - | Payment facilitated | Deduct from salaries or wages/use of information | Deduct from salaries or wages/use of information | Deduct from salaries or wages/use of information | - |
| KiwiSaver | Payment facilitated | - | Deduct from salaries or wages/use of information | Deduct from salaries or wages/use of information | Deduct from salaries or wages/use of information | Payment facilitated |
| Unclaimed monies | Payment facilitated | - | - | - | - | Payment facilitated |
| Loans | ||||||
| Student loans | Loan repayments | - | Deduct from salaries or wages/use of information | Deduct from salaries or wages/use of information | Deduct from salaries or wages/use of information | - |
| Small Business Cashflow Scheme | - | - | Loan repayments | Loan repayments | - | - |
| Other | ||||||
| Duties | - | - | - | - | Revenue collected | - |
| International/foreign tax | - | - | - | - | Deduct from salaries or wages/use of information | - |
Last updated:
19 Nov 2025