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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.

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.

Trusts and trustees

General information about how trusts and trustees are taxed.


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