Skip to main content
About us
Contact us
News
Media release
Newsletters and bulletins
Updates
Tax technical
Tax policy and legislation
International
myIR login
myIR login
Register
myIR login
Search
Toggle mobile nav
Menu
Home
Individuals and families
Ngā tāngata me ngā whānau
IRD numbers
Ngā tau IRD
Income tax for individuals
Te tāke moni whiwhi mō ngā tāngata takitahi
File my individual tax return
Te tuku i tētahi puka tāke takitahi
Support for families
Ngā tautoko i ngā whānau
KiwiSaver
Poua he Oranga
Student loans
Student loans
Self-employed
Mahi ā-kiri
More...
Tāpiri atu…
Business and organisations
Ngā pakihi me ngā whakahaere
Income tax
Tāke moni whiwhi mō ngā pakihi
Self-employed
Mahi ā-kiri
KiwiSaver for employers
Goods and services tax (GST)
Tāke mō ngā rawa me ngā ratonga
Non-profits and charities
Ngā umanga kore-huamoni me ngā umanga aroha
IRD numbers
Ngā tau IRD
International
Tāwāhi
More...
Tāpiri atu…
Intermediaries and others
Ngā takawaenga me ētahi atu
Tax agents
Ngā māngai tāke
Bookkeepers
Te kaikaute
PAYE intermediaries
Ngā takawaenga PAYE
Payroll bureaus
Ngā tari utu ā-rārangi
Software providers
Ngā kaiwhakarato pūmanawa rorohiko
More...
Tāpiri atu…
Toggle mobile nav
Individuals and families
Ngā tāngata me ngā whānau
IRD numbers
Ngā tau IRD
Income tax for individuals
Te tāke moni whiwhi mō ngā tāngata takitahi
File my individual tax return
Te tuku i tētahi puka tāke takitahi
Support for families
Ngā tautoko i ngā whānau
KiwiSaver
Poua he Oranga
Student loans
Student loans
Self-employed
Mahi ā-kiri
More...
Tāpiri atu…
Business and organisations
Ngā pakihi me ngā whakahaere
Income tax
Tāke moni whiwhi mō ngā pakihi
Self-employed
Mahi ā-kiri
KiwiSaver for employers
Goods and services tax (GST)
Tāke mō ngā rawa me ngā ratonga
Non-profits and charities
Ngā umanga kore-huamoni me ngā umanga aroha
IRD numbers
Ngā tau IRD
International
Tāwāhi
More...
Tāpiri atu…
Intermediaries and others
Ngā takawaenga me ētahi atu
Tax agents
Ngā māngai tāke
Bookkeepers
Te kaikaute
PAYE intermediaries
Ngā takawaenga PAYE
Payroll bureaus
Ngā tari utu ā-rārangi
Software providers
Ngā kaiwhakarato pūmanawa rorohiko
More...
Tāpiri atu…
About us
Contact us
News
Media release
Newsletters and bulletins
Updates
Tax technical
Tax policy and legislation
International
Search textbox label
Search
Income tax
Income tax for businesses and organisations
Tāke moni whiwhi mā ngā pakihi me ngā whakahaere
Income tax for businesses and organisations
Income tax
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.
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.
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
Heads up. We're taking you to our old site, where the page you asked for still lives
Feedback
