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Te kōwhiri kia uru hei manatū Māori Elect to become a Māori authority


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

The Māori authority election form (IR483) can be completed online. Tax agents can complete the form through E-file correspondence.

What happens next

My responsibilities