How income gets taxed

Income tax Dates

OCT 28

AIM instalments are due if you have a March balance date.
OCT 28

Provisional tax payments are due if you have a March balance date and use the ratio option.
JAN 15

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.

All Income tax dates

Whether someone else takes tax out of your income on your behalf, or you pay the tax yourself, work out how much you need to pay at the end of the tax year (31 March).

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Your taxable income Most income you get is taxable. This means we’ll include it in your end of year automatic calculation, or if you file an individual tax return – IR3 then you’ll need to declare the income.
My income is taxed before I get paid Some types of income have tax deducted before you get paid, like salaries and wages, ACC compensation or Work and Income benefits.
My income is not taxed before I get paid Some types of income are not taxed before you get paid, like self-employed income, tips, cash jobs and royalties.
Attribution rule for income from personal services The attribution rule is aimed at ensuring people do not avoid the higher income tax rates by diverting employment income to an associated entity (such as a company, trust or partnership).
Work out tax on your yearly income Use this calculator to work out your basic yearly tax.

He pēhea e tākehia ai te moni whiwhi How income gets taxed

Income tax Dates

Situations

Roles

How income gets taxed