Nau mai, haere mai
E rere nei ngā ia o mihi
me ngā tai o whakamānawa
ki runga i a koutou katoa
Māori are a significant partner and customer group within our community. Inland Revenue is committed to working within the spirit of te Tiriti o Waitangi in delivering better outcomes with Māori. We are here to help whānau and Māori organisations understand their responsibilities and meet their needs.
Our Kaitakawaenga Māori deliver Inland Revenue services in a whānau, hapū and iwi centric way to ensure our Māori customers have the tools to self-manage their tax affairs whether they are an individual, or in business.
You can request support from our Kaitakawaenga Māori or view our online webinars here:
COVID-19 – Assistance and support
The Small Business Cashflow Scheme (SBCS) was introduced to support small to medium businesses and organisations struggling with a loss of actual revenue due to COVID-19. Applications are open until 31 December 2023.
You can apply in myIR.
We’re here to help. If you are having trouble paying your tax, please send us a message in myIR. For those adversely affected by the lockdown we can discuss ways to help you move forward. Still aim to file on time if you can.Business.govt.nz - COVID-19
We may be able to support your whānau with the costs of raising your tamariki. This includes support for new pēpi and caregivers of tamariki who have come into your care such as whāngai, mokopuna or other whānau care arrangements. If you need assistance applying, please contact us so that we can work with you to get the support you need. More information is available here.Support for families
Ngā umanga kore-huamoni me ngā umanga aroha
Non-profits and charities
Māori organisations that carry out charitable activities or whose activities are not carried on for the profit or gain of any member, have special tax rules and exemptions. This includes Te Kōhanga Reo, Whānau Ora and Marae.
Marae situated on a Māori reservation may qualify for an income tax exemption as a charity as long as its funds are used for these purposes only:
- to administer and maintain the Marae’s physical structure and land
- for charitable purposes.
Registering for GST
If you are a charitable organisation or not-for-profit organisation considering voluntary GST registration, please ensure you understand and meet the criteria to register for GST. If you are not sure, our Kaitakawaenga Māori can help you in determining whether GST registration is right for you.Not-for-profits and charities
Ngā manatū Māori me ngā rōpū kaitiaki
Māori authorities and land trusts
A Māori authority acts as a trustee by administering communally owned Māori property on behalf of individual members. They have special tax rules and obligations they are required to meet.
Māori land trusts or companies receiving income can register as a trust, company or can choose to have Māori authority status if they meet certain criteria. Information on becoming a Māori authority and their responsibilities is available here.
We support economic growth for Māori business and provide information on what you need to know from when you set up your business to winding it down. Our Kaitakawaenga Māori provide a free one-on-one tax advisory service to meet Māori business needs.
If your business or organisation has been impacted by Covid-19, tax relief and income assistance is available including a one-off loan by the Government. More information on how we can support you in recovering from the impacts of Covid-19 is available here.
Payments in the Māori community
There are many types of disbursements in the Māori community such as grants, donations or koha, subsidies, honararium payments and Māori authority distributions.
Not all income is liable for income tax and not all goods and services attract GST. It’s important to understand when income tax and GST should be paid, and when you should deduct PAYE if you employ staff. Find out more information on the tax treatment of koha and other payments here.
Marae funding grants
Whether you have to pay tax on grants and subsidies depends on the type of payment and who you received it from.
Marae receiving a one-off grant for capital expenditure (for example, the renovation of the marae) do not need to register for GST. This is because the receipt of significant funding does not of itself create a taxable activity. More information on tax on grants and subsidies is available in our grants and subsidies guide.
Keteparaha me ngā rauemi
Toolbox and resources
We also provide tools, resources, and online webinars with information on new or recent changes impacting Māori.
You can access our support tools & resources including seminars and webinars.