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Whether you pay tax on grants and subsidies you receive depends on why you got the payment and what you used it for.

Tax technical

Our tax technical website has information about GST and income tax on grants and subsidies.

IS 23/05: GST – Section 5(6D): Payments in the nature of a grant or subsidy

IS 23/06: Income tax – Government payments to businesses (grants and subsidies)

Last updated: 05 Oct 2026
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