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Non-profit organisations Ngā rōpū moni kore hua

Find out what income tax rate you need to use

Income tax rates can vary for your organisation, depending on whether you're incorporated or unincorporated.

Your organisation may qualify for an income tax deduction against the first $1,000 of income you earn. Any income you earn over the $1,000 threshold will then be taxed according to the type of organisation you are.

If your organisation is incorporated

If your organisation is registered and incorporated under the Incorporated Societies Act 1908, you’re taxed at the company tax rate of 28 cents in the dollar (the 2012 income year onwards).

If your organisation is unincorporated

If your organisation is unincorporated, you're taxed at the same rate as individuals:

Taxable income Tax rates for 2012 income year onwards
Up to $14,000 10.5%
Over $14,000 and up to $48,000 17.5%
Over $48,000 and up to $70,000 30%
Remaining income over $70,000 33%

You can find the income tax rates for all years since 2010 by using the Tax on annual income calculator. The calculator can also work out tax on taxable income for you.

Residual income tax for non-exempt organisations

You may have to pay provisional tax for the following year if:

  • your organisation isn't exempt from income tax, and
  • your residual income tax for a financial year is more than $2,500.

 Go to Provisional tax