Cryptoassets for businesses

Your business needs to pay tax on cryptoassets it receives as payment, or that it sells or exchanges. Cryptoassets received as payments for goods or services provided will be subject to GST. How tax applies will depend on the type of business you have.

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Cryptoasset businesses Cryptoasset businesses include mining, dealing or exchange businesses. Find out how income tax applies to cryptoassets used as part of these businesses.
Using cryptoassets for business transactions You might not have a cryptoasset business, but if your business still uses cryptoassets in some way you may need to pay tax on them.
Providing cryptoassets to employees PAYE and fringe benefit tax (FBT) rules apply when you provide cryptoassets to your employees. In some cases the employee share scheme rules may also apply.

Ngā rawa whiti-rangi mā ngā pakihi Cryptoassets for businesses

Cryptoassets for businesses