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Everyone in New Zealand needs to pay tax on income they earn, whether they're an individual, business, or organisation.

  • Income tax for individuals

    Tax codes and rates, income and expenses, paying tax and getting refunds.

  • Income for businesses and organisations

    Recording income and expenses, filing returns, paying tax for all businesses and organisations earning money in New Zealand.

  • Provisional tax

    Provisional tax helps you pay your income tax in instalments during the year not in a lump sum at the end of the year.

  • Investment income

    This section explains the rules for interest, dividends, share investments, financial arrangements, and other investment income.

  • Withholding taxes

    You may need to withhold tax on schedular payments, resident withholding tax and non-resident withholding tax.

Last updated: 15 Sep 2026
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