Māori authorities have a reduced provisional tax rate of 17.5%. These authorities have special tax requirements and responsibilities.
Check if you are eligible
Generally, marae are treated as Māori authorities. Other organisations can choose to become Māori authorities if they meet the eligibility requirements.
Gather your information
You will need to know:
- the name, address and IRD number or your organisation
- the date you want to become a Māori authority
- what legal act or Māori organisation applies to you.
Complete the Māori authority election form
Download, fill out, and print the Māori authority election form - IR483.
Send the form to us
Inland Revenue
PO Box 39090
Wellington Mail Centre
Lower Hutt 5045
What happens next
We will process your request and notify your organisation of the outcome.
Last updated:
26 Feb 2025