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Working for Families in-work tax credit | The government has announced a temporary increase of $50 a week to the in-work tax credit from 1 April. Find out more: In-work tax credit increase from 1 April

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Browse individuals and families Tirotiro tāngata takitahi me ngā whānau

Popular pages Ngā wharangi rongonui

myIR help Āwhina myIR Māori Reo Māori IRD numbers Ngā tau IRD File my individual tax return Te tuku i tētahi puka tāke takitahi Support for families Ngā tautoko i ngā whānau Managing my tax Te whakahaere i taku tāke

Families Ngā whānau

Working for Families Working for families Child support Te tautoko tamariki FamilyBoost WhakapikiWhānau Paid parental leave Te utu tiaki pēpi

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Trusts and estates Ngā rōpū kaitiaki me ngā rawa tuku iho Property Ngā rawa

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Income tax for individuals Te tāke moni whiwhi mō ngā tāngata takitahi Non-residents Ngā kainoho-tāwāhi Self-employed Mahi ā-kiri KiwiSaver for individuals KiwiSaver mā te tangata takitahi Students Ngā ākonga Cryptoassets for individuals Ngā rawa whiti-rangi mā te tangata takitahi Unclaimed money Ngā moni kāore i kerēmetia

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I am going overseas Kei te haere ahau ki tāwāhi I received an income tax assessment I whiwhi i ahau tētahi aromatawai tāke moni whiwhi I'm struggling to file and pay my tax E raru ana au ki te tuku, ki te utu hoki i taku tāke

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Browse business and organisations Tirotiro pakihi me ngā whakahaere

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Covid-19 Businesses and organisations KOWHEORI-19 Ngā pakihi me ngā whakahaere File a companies income tax return - IR4 Te tuku i tētahi puka tāke moni whiwhi kamupene - IR4 Māori Reo Māori Not-for-profits and charities Ngā rōpū monihua-kore me ngā rōpū mahi aroha PAYE calculator to work out salary and wage deductions Te tātaitai Utu i a koe e Whiwhi Moni ana (PAYE) hei whakarite i ngā tangohanga utu ā-tau, utu ā-haora hoki Property Ngā rawa IRD numbers Ngā tau IRD

Income tax Te tāke moni whiwhi

Types of business income Ngā momo moni whiwhi pakihi Tax rates for businesses Ngā pāpātanga tāke mō te pakihi Balance dates Ngā rā mutunga tau pūtea

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Register as an employer Te rēhita hei kaituku mahi Paying staff Utu kaimahi Payday filing Te tāpaetanga rā utu Deductions from income Ngā tangohanga mai i ngā moni whiwhi KiwiSaver for employers Te KiwiSaver mō ngā kaituku mahi

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I am starting a new business Kei te tīmata au i tētahi pakihi hou I am going to employ someone Kei te tuku mahi ahau ki tētahi tangata My business is making a loss Kei te hapa taku pakihi

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Becoming an intermediary Te tū hei takawaenga Getting authority to act Te whiwhi whakamanatanga Executive office holders Ngā kaipupuri tūnga whakahaere Linking client accounts Te honohono pūkete kiritaki Nominated person Te tangata kua whakaingoatia Tax pooling Te whakarōpū tāke Gateway services Ratonga tomokanga

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Agents answers Ngā Whakautu Māngai Tax agent status Te tūnga māngai tāke Extension of time arrangements Te whakaroa i ngā whakaritenga wā Managing consolidated groups Te whakahaere rōpū tōpū Income tax for individual clients of tax agents Te tāke moni whiwhi mā ngā kiritaki takitahi a ngā takawaenga News updates for tax agents Ngā whakahounga rongo kōrero mā ngā māngai tāke

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Getting started Hei tīmatanga About the gateway customer support and developer portals Mō te tomokanga tautoko kiritaki me te tomokanga kaiwhakawhanake Gateway services architecture Te hanganga ratonga tomokanga Services catalogue Te putumōhio ratonga

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Fringe benefit tax
Types of fringe benefits

Low-interest loans provided by employers

Deductions from other payments

Deductions from other payments

Fringe benefit tax
- Types of fringe benefits

You need to pay fringe benefit tax (FBT) on low-interest loans you make to employees.

Pages in this section

About low-interest loans What’s considered a loan for FBT, when FBT applies, and what types of loans are exempt.
Prescribed interest rates Use these rates to work out the fringe benefit value of low-interest loans you provide to your employees.
Calculating taxable value If you provide low-interest loans to your employees, the FBT you pay is based on the interest benefit provided to your employee.

Last updated: 01 Apr 2026

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