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Business income tax
Tāke moni whiwhi mō ngā pakihi
Imputation is a tax mechanism available to registered companies and certain other types of business.
Imputation basics

Learn about the basics of imputation 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

On 23 June 2003 the New Zealand Government introduced the Taxation Bill which includes changes to 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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