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Business income tax Tāke moni whiwhi mō ngā pakihi

Paying tax

If you are running a business, you will need to fill out a tax return each year and send it to us by the due date. When completing your tax return you will need to include income from all sources, and work out the tax on your total taxable income. Learn about which income tax rate applies to your type of business, when income tax returns should be sent in and what income tax returns to use.

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.

Tax on interest and dividends

A business may receive interest with RWT (resident withholding tax) deducted, receive dividends with tax credits attached or pay interest from which tax needs to be deducted. Learn how tax is levied on interest and dividends.

Provisional tax

During the tax year you may be liable to pay provisional tax, if your residual income tax (essentially the "tax to pay" on your last tax return) is $2,500 or more. This is paid as a series of instalments of income tax for this tax year. Learn how businesses can meet their income tax obligations during the tax year in relation to provisional tax payments and view an example.

Deduction for donations

If a company (including certain societies) makes a donation to a donee organisation it can claim a tax deduction for that donation. Learn about how to claim for this tax deduction.

Double tax agreements

You may be a tax resident in both New Zealand and another country or territory. If both countries or territories tax their residents on worldwide income, you could be taxed twice. Double tax agreements have been negotiated between New Zealand and many other countries or territories to decide which country or territory has the first or sole right to tax specific types of income.