New Zealand Business Tax Rates: What You Need to Know

May 15, 2025

How Business Tax Works in New Zealand

In New Zealand, businesses and organisations pay income tax on their profit—that’s total income minus business expenses.

When Do Businesses pay tax?

First Year: Businesses must file their tax return at the end of the year and pay your total tax in one lump sum.
Following Years: They pay provisional tax in instalments, often alongside their GST payments.

Tax rates for NZ Businesses

Your tax rate is determined by your business structure. The applicable tax rates for the Fiscal Year 01 April 2025 to 31 March 2026 are outlined below (refer to diagram):

Source: IRD – Tax Rates for Businesses

Disclaimer:

For the most current tax rates and other information, please visit the official Inland Revenue (IRD) website. (Last updated: May 2025)

Why It Matters

Understanding your business tax rates and payment schedules is key to avoiding penalties and staying compliant with Inland Revenue. Don’t let tax deadlines catch you off guard—reach out to DAD Accountant for expert guidance and tailored support that keeps your business running smoothly.

Need Help With Tax and Accounting?

DAD Accountant offers expert tax and accounting services for Kiwi businesses. Whether you’re starting out or growing fast, they’ll help you stay on track.

Get in touch with DAD Accountant today for support you can count on.

May 15, 2025