Skip to main content
Inland Revenue Inland Revenue
  • About us
    • About us
    • IR careers
  • News
    • Media releases
    • Updates
    • Subscribe
    • Seminars
  • Related Websites
    • Tax Technical
    • Tax Policy
    • International
  • Contact us
    • Contact us
    • Media queries
    • Tax Technical queries
    • Tax Policy queries
  • English
Register myIR login
myIR login
Individuals and families Ngā tāngata me ngā whānau
  • IRD numbers Ngā tau IRD
  • Income tax for individuals Te tāke moni whiwhi mō ngā tāngata takitahi
  • File my individual tax return Te tuku i tētahi puka tāke takitahi
  • Support for families Ngā tautoko i ngā whānau
  • KiwiSaver Poua he Oranga
  • Student loans Student loans
  • Self-employed Mahi ā-kiri
  • More... Tāpiri atu…
Business and organisations Ngā pakihi me ngā whakahaere
  • Income tax Tāke moni whiwhi mō ngā pakihi
  • Employing staff Te tuku mahi ki ngā kaimahi
  • KiwiSaver for employers Te KiwiSaver mō ngā kaituku mahi
  • Goods and services tax (GST) Tāke mō ngā rawa me ngā ratonga
  • Non-profits and charities Ngā umanga kore-huamoni me ngā umanga aroha
  • International Tāwāhi
  • More... Tāpiri atu…
Intermediaries and others Ngā takawaenga me ētahi atu
  • Tax agents Ngā māngai tāke
  • Bookkeepers Te kaikaute
  • PAYE intermediaries Ngā takawaenga PAYE
  • Payroll bureaus Ngā tari utu ā-rārangi
  • Digital service providers Ngā kaiwhakarato pūmanawa rorohiko
  • More... Tāpiri atu…
About us
  • About us
  • IR careers
News
  • Media releases
  • Updates
  • Subscribe
  • Seminars
Related Websites
  • Tax Technical
  • Tax Policy
  • International
Contact us
  • Contact us
  • Media queries
  • Tax Technical queries
  • Tax Policy queries
English
Register
myIR login
Inland Revenue
Home
Individuals and families Ngā tāngata me ngā whānau
Popular pages Ngā wharangi rongonui
Cost of Living Payment Utu mō te utu oranga IRD numbers Ngā tau IRD File my individual tax return Te tuku i tētahi puka tāke takitahi Support for families Ngā tautoko i ngā whānau Managing my tax Te whakahaere i taku tāke
More individuals and families
Familes Ngā whānau
Working for Families Working for families Child support Te tautoko tamariki Paid parental leave Te utu tiaki pēpi
Property and Trusts Ngā wharangi rongonui
Trusts and estates Ngā rōpū kaitiaki me ngā rawa tuku iho Property Ngā rawa
Individuals Ngā tāngata
Income tax for individuals Te tāke moni whiwhi mō ngā tāngata takitahi Non-residents Ngā kainoho-tāwāhi Self-employed Mahi ā-kiri Kiwisaver for individuals Kiwisaver mā te tangata takitahi Student loans Ngā pūtea taurewa ākonga Cryptoassets for individuals Ngā rawa whiti-rangi mā te tangata takitahi Unclaimed money
Situations Ngā āhuatanga
I am going overseas Kei te haere ahau ki tāwāhi I received an income tax assessment I whiwhi i ahau tētahi aromatawai tāke moni whiwhi I'm struggling to file and pay my tax
More situations
Business and organisations Ngā pakihi me ngā whakahaere
Popular pages Ngā wharangi rongonui
Covid-19 Businesses and organisations KOWHEORI-19 Ngā pakihi me ngā whakahaere File a companies income tax return - IR4 Te tuku i tētahi puka tāke moni whiwhi kamupene - IR4 Not-for-profits and charities PAYE calculator to work out salary and wage deductions Property Ngā rawa IRD numbers Ngā tau IRD
More business and organisations
Income tax Te tāke moni whiwhi
Types of business income Ngā momo moni whiwhi pakihi Tax rates for businesses Ngā pāpātanga tāke mō te pakihi Balance dates Ngā rā mutunga tau pūtea
GST Tāke hokohoko (GST)
Charging GST Te uta i te tāke hokohoko Claiming GST Te kerēme tāke hokohoko
Employing staff Te tuku mahi ki ngā kaimahi
Register as an employer Te rēhita hei kaituku mahi Paying staff Utu kaimahi Payday filing Te tāpaetanga rā utu Deductions from income Ngā tangohanga mai i ngā moni whiwhi Kiwisaver for employers Te KiwiSaver mō ngā kaituku mahi
International Tāwāhi
International tax for business Te tāke aowhānui mō ngā pakihi
Situations Ngā āhuatanga
I am starting a new business Kei te tīmata au i tētahi pakihi hou I am going to employ someone Kei te tuku mahi ahau ki tētahi tangata My business is making a loss Kei te hapa taku pakihi
More situations
Intermediaries and others Ngā takawaenga me ētahi atu
Intermediaries Ngā takawaenga
Becoming an intermediary Te tū hei takawaenga Getting authority to act Te whiwhi whakamanatanga Executive office holders Ngā kaipupuri tūnga whakahaere Linking client accounts Te honohono pūkete kiritaki Nominated person Te tangata kua whakaingoatia Tax pooling Te whakarōpū tāke Gateway services
More intermediaries and others
Tax agents Ngā māngai tāke
Agents answers Ngā Whakautu Māngai Tax agent status Te tūnga māngai tāke Extension of time arrangements Te whakaroa i ngā whakaritenga wā Managing consolidated groups Te whakahaere rōpū tōpū Income tax for individual clients of tax agents Te tāke moni whiwhi mā ngā kiritaki takitahi a ngā takawaenga News updates for tax agents
More tax agents
Digital service providers Ngā kaiwhakarato ratonga matihiko
Getting started guide About the developer portal Mō te tomokanga kaiwhakawhanake Gateway services architecture Te hanganga ratonga tomokanga Services catalogue Te putumōhio ratonga
More digital service providers
Roles Ngā tūranga
Tax agents Ngā māngai tāke Bookkeepers Ngā kaikaute PAYE intermediaries Ngā takawaenga PAYE Payroll bureaus Ngā tari ripanga utu kaimahi Other representatives Ētahi atu māngai
Search tips

了解新西兰的税务体系

简体中文
简体中文
  • 即将前往新西兰工作或留学
  • 了解新西兰的税务体系
  • 提交或批准您的年终纳税申报表

新西兰政府的大部分收入来自以下方面的税收:

  • 个人所得税
  • 营业所得税
  • 商品及服务税。

在新西兰,税收会用于资助政策项目和服务。通过查看财政部所提供的财务报表,您可以看到税收的数额和类型,以及政府的支出。

收入和支出(财政部)


新西兰的税务体系允许您自行评估自己的税务状况。这意味着您需要完成以下任务:

  • 确保记录并申报您赚取的每一类收入,并为其缴纳正确的税款
  • 在纳税年度结束时提交或批准纳税申报表
  • 评估您是否符合获得任何社会福利的资格。

个人所得税

此税款是根据您的收入征收。根据设定的收入分级,您在一个纳税年度的总收入会根据不同的分级征收不同的税率。

  • 在最低收入分级内的所有收入是按最低税率征税。
  • 如果您的收入位于较高分级,则税率会增加,且该税率只适用于您在该分级范围内的收入。

个人税率

个人所得税

营业所得税

此税款是根据企业营收征收。如果您是自雇经营或未注册的企业,您将按个人税率纳税。其他企业实体采用不同的税率。访问business.govt.nz网站可查看符合您情况的企业类型。

企业税率

企业和组织的所得税

企业结构概述 (Business.gov.nz)

商品及服务税 (GST)

此为针对注册供应商在新西兰销售的商品和服务所征收的税款。当您在新西兰购买商品或服务时,您需为大多数购买内容支付商品及服务税。也有一些您无需支付商品及服务税的例外情况。

在任何为期12个月的时段内,如果您从应纳税活动赚取超过60,000新西兰元的营业额,则须注册商品及服务税。这意味着您需向您的客户收取商品及服务税,并在纳税年度内转给IRD。

商品及服务税 (GST)

根据不同类型的收入支付正确的税款

建议您检查个人和企业的收入类型列表。这样,您就可以确保您为每一类收入支付的税费均正确无误。

个人收入的类型

企业收入的类型


您的税务居民身份可能会影响您针对不同类型的收入所需支付的税款。IRD关于个人国际税务的条款罗列了针对不同类型的收入提出的建议,您可以根据自己的身份查看相应的条款:

  • 非居民纳税人
  • 新西兰税务居民。

提交或批准年终纳税申报表之前,您需要完成此操作。

个人国际税务


如果您已成立了正式的公司,或者您正在从事国际业务,请务必查看IRD的国际业务章节。

国际业务税务

提交或批准您的年终纳税申报表。

其中某些类型的收入需要您在纳税年度期间纳税。您仍需在纳税年度结束时进行最终检查,看看是否会有:

  • 退税
  • 待缴税款
  • 无待缴税款。

提交或批准您的年终纳税申报表

社会福利

您可能会对现有的社会福利感兴趣。例如,新西兰推出了自愿退休储蓄计划,协助您为退休做好准备。即使您目前尚未符合参与该项目或其他项目的资格(如工作家庭税收抵免计划或学生贷款计划),您将来也可能会想参与。

即将前往新西兰

更多关于前往新西兰的信息

如需更多关于移居新西兰的信息,请访问新西兰移民局网站。

移居新西兰 (新西兰移民局)

移居新西兰(New Zealand Now - 新西兰移民局)

    Moving between Inland Revenue sites

    picto--truck

    Heads up. We're taking you to our old site, where the page you asked for still lives

    Continue to old site
    Last updated: 03 Nov 2020
    Jump back to the top of the page top
    Inland Revenue Inland Revenue

    FOLLOW US

    • Facebook
    • Twitter
    • Youtube
    • LinkedIn
    • Subscribe

    CONTACT US

    • Contact Information
      • Contact us
      • Media queries
      • Tax Policy enquiries
      • Tax Technical enquiries
    • About us
    • Careers
    • International

    SHARE THIS PAGE

    • Email this page
    • Linkedin
    • Facebook
    • Twitter

    SHARE THIS PAGE

    • About the site
    • Conditions of use
    • Privacy
    • Glossary
    • Accessibility
    • Copyright
    • MyIR Help
    © Copyright 2023 Inland Revenue
    New Zealand Government
    Shielded website