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Individuals and families
Ngā tāngata me ngā whānau
Business and organisations
Ngā pakihi me ngā whakahaere
Intermediaries and others
Ngā takawaenga me ētahi atu
Tax rates for businesses
Income tax
Income for businesses and organisations
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Buying or selling a business
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Income tax for companies
Income tax for trusts and estates
Income tax for partnerships
Income tax for Māori authorities
Income tax for local authorities
Income tax for registered superannuation funds
Businesses and organisations pay income tax on their profit.
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Last updated:
21 Sep 2026
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