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Your tax responsibilities may differ depending on your role. Check your role to see what tasks you need to take care of during set-up, ongoing, and ending phases.

Approved issuer

An approved issuer is someone who pays interest at a zero rate of non-resident withholding tax (NRWT).

 

Child or young person

A child or young person aged 18 or younger.

 

Employees

You’ll have your own tax responsibilities when you’re in employment.

 

IR56 taxpayers

An IR56 taxpayer pays their own taxes on their wage or salary.

 

New Zealand tax residents

You’ll need to make sure you’re a New Zealand tax resident. You do this by working out your tax residency status. This is different from your immigration status.

 

Non-resident taxpayers

You’ll need to make sure you’re a non-resident taxpayer. You do this by working out your tax residency status. This is different from your immigration status.

Companies

A comprehensive list of tax obligations when setting up and running a New Zealand company.

 

Employers

Find out about setting up as an employer, ongoing tasks when start employing someone, and what to do when you close down your company.

 

Look-through company

A look-through company (LTC) is a special type of company where the profits and losses flow on to the owners.

 

Māori authorities

Information to help Māori authorities understand and manage tax.

 

Mineral mining

The mineral mining rules apply to exploration for, and development of the mines, and the physical mining of the minerals.

 

Not-for-profits and charities

Not-for-profits and charities are organisations run for the public good.

 

Partnerships

Partnerships - a comprehensive list of your tax responsibilities as a New Zealand partnership.

 

Petroleum industry

If you have an interest in a petroleum mining or exploration permit or licence, including any interest received through a farm-in arrangement, you should register with us.

 

Portfolio investment entities

Provides a comprehensive list of the responsibilities of New Zealand Portfolio Investment Entities or PIEs.

 

Qualifying company

A qualifying company (QC) has tax rules that aim to treat the company and its shareholders as one entity.

 

Screen production industry

Information for people involved in the screen production industry.

 

Self-employed

What to do if you start or run your own business, work for yourself or are a sole trader.

Sportspeople and sport clubs

Sportspeople include anyone who plays a sport or similar activity, or umpires, whether paid or unpaid.

Sports clubs include any sporting organisation, whether they operate as a business or not-for-profit.

Suppliers

If you're a current supplier or are interested in becoming a supplier, find out how we buy goods and services.

 

Trusts and estates

Your tax obligations and entitlements if you run a trust or estate.

 

Winemakers

Tax information that applies specifically to winemakers, including the Australian wine equalisation tax (WET) rebate which you may be able to claim.

Bookkeepers

Bookkeepers typically represent clients for GST and PAYE.

 

Other representatives

Other representatives can act on their clients' behalf for their tax and social policy requirements.

 

PAYE intermediaries

PAYE intermediaries provide payroll and record keeping services for employers.

 

Payroll bureaus

Payroll bureaus act on their client's behalf for payroll, PAYE and related taxes.

 

Tax agents

Tax agents prepare the annual tax returns of income for 10 or more taxpayers.

Last updated: 06 Aug 2024
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