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Ngā momo moni whiwhi pakihi Types of business income

Income tax
Income tax
  • Income tax for businesses and organisations
    • Types of business income
      • Foreign investment funds FIFs
      • Income from portfolio investment entities PIEs
      • Interest and dividends
      • Tax on grants and subsidies
      • Donations (koha)
      • Amateur and professional sportspeople
    • Types of business expenses
    • Buying or selling a business
    • Income equalisation schemes
    • Balance dates
    • Tax rates for businesses
    • Income tax for companies
    • Income tax for partnerships
    • Income tax for Maori authorities
    • Income tax for local authorities
    • Income tax for registered superannuation funds

Income tax Dates

  • MAR 31
    Final date for ratio option provisional tax applications.
  • APR 7
    End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
  • MAY 8
    Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
  • All Income tax dates

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.

There are specific rules about withholding taxes, including schedular payments. You may also get income that is not from business, for example salary and wages, individualised funding or foreign superannuation.

Schedular payments

Types of individual income


Pages in this section
  • Foreign investment funds FIFs Foreign investment funds are a type of offshore investment with special tax rules.
  • Income from portfolio investment entities PIEs Income from portfolio investment entities is taxed differently depending on what kind of taxpayer you are.
  • Interest and dividends You pay tax on interest and dividends you get in New Zealand and from overseas.
  • Tax on grants and subsidies Whether you have to pay income tax on grants and subsidies depends on the type of payment and who you got it from.
  • Donations (koha) Generally you do not have to pay tax on donations (koha) if it's a gift and the giver gets nothing in return.
  • Amateur and professional sportspeople You may need to pay tax on prize money you win from sports events and competitions, even if your code lets you compete as an amateur.

Roles

  • Companies
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