Skip to main content

News and seminars
International
Tax Technical
Tax Policy
About us
Contact us

Register myIR login

Individuals and families Ngā tāngata me ngā whānau

IRD numbers
Income tax for individuals
File my individual tax return
Support for families
KiwiSaver
Student loans
Self-employed
More...

Business and organisations Ngā pakihi me ngā whakahaere

Income tax
Employing staff
KiwiSaver for employers
Goods and services tax (GST)
Non-profits and charities
IRD numbers
International
More...

Intermediaries and others Ngā takawaenga me ētahi atu

Tax agents
Bookkeepers
PAYE intermediaries
Payroll bureaus
Digital service providers
More...

Individuals and families Ngā tāngata me ngā whānau

IRD numbers
Income tax for individuals
File my individual tax return
Support for families
KiwiSaver
Student loans
Self-employed
More...

Business and organisations Ngā pakihi me ngā whakahaere

Income tax
Employing staff
KiwiSaver for employers
Goods and services tax (GST)
Non-profits and charities
IRD numbers
International
More...

Intermediaries and others Ngā takawaenga me ētahi atu

Tax agents
Bookkeepers
PAYE intermediaries
Payroll bureaus
Digital service providers
More...

News and seminars

Media releases
Updates
Newsletters and bulletins
Seminars

International

Tax Technical

Tax Policy

About us

Contact us

Register

RealMe unavailable For system maintenance, RealMe will be unavailable from 9pm Friday 9 April until midday Sunday 11 April.

COVID-19 Alert Level 1 If you've been affected by COVID-19, we may be able to help. Find out more

Income tax for businesses and organisations

Income tax

Income tax for individuals
Income tax for businesses and organisations
Provisional tax
Withholding taxes

Types of business income
Business income can cover anything from selling goods online to investing overseas to running a large company. How your income is taxed depends on what kind of income it is.
Types of business expenses
If you're in business, you can claim different types of expenses against your income.
Buying or selling a business
Common tax issues to consider when you buy or sell a business.
Income equalisation schemes
Eligible types of businesses can spread their gross income from year to year under the income equalisation and environmental restoration schemes.
Balance dates
A balance date is the last day of an accounting year. Most businesses have a balance date of 31 March.
Tax rates for businesses
Businesses and organisations pay income tax on their profit.
Income tax for companies
Imputation credits, losses and filing for different sorts of companies.
Income tax for partnerships
Partnerships do not pay income tax on their profits. Instead the profit or loss is shared between the partners.
Income tax and GST for not-for-profits
Not-for-profit organisations' income is treated differently depending on what kind of income it is.
Income tax for Māori authorities
Māori authorities need to keep track of all payments they make to their members, and the tax paid on those payments.
Income tax for registered superannuation funds

All superannuation funds registered with the Financial Markets Authority must file an IR44 return.

Jump back to the top of the page top

Roles

Companies
Partnerships

Situations

My business is making a loss

Topics

Registering for GST
KiwiSaver for employers

Moving between Inland Revenue sites

picto--truck

Heads up. We're taking you to our old site, where the page you asked for still lives

Continue to old site

COVID-19 (novel coronavirus)
Update my details
IRD numbers
Ways of paying
Tax codes and tax rates for individuals
Māori
简体中文
Cryptoassets
COVID-19 Resurgence Support Payment (RSP)
Tax credits for donations
More top pages

COVID-19 (novel coronavirus)
Income tax
GST (goods and services tax)
Property
Managing my tax
KiwiSaver
Student loans
Child support
Working for Families
Paid parental leave
Employing staff
Unclaimed money
All subjects

Employees
Employers
Charities
Non-resident taxpayers
Companies
Tax agents
Portfolio investment entities
Self-employed
Māori authorities
Trusts and estates
All roles

I am having a baby
I am being made redundant
I am starting a new business
I'm looking after the affairs of someone who has died
My income has changed
My Working for Families payments have stopped
I am coming to work or study in New Zealand
All situations

Forms and guides
Calculators and Tools
Key Dates
myIR login
Register
Contact us

News and seminars
International
Tax Technical
Tax Policy
About us
Contact us

Careers
About the site
Conditions of use
Privacy

© Copyright 2021 Inland Revenue

New Zealand Government | Te Kawanatanga o Aotearoa