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Business income tax

All New Zealand businesses must pay income tax on their profits and file an annual business income tax return. The type of return you need to file depends on the type of business you are running. During the year most businesses must pay provisional tax - a series of tax installments on your business income tax. This is a general introduction to business income tax.

Business income tax basics Opens in a new window

A introductory look at business income tax for businesses.

This information is brought to you by Inland Revenue

Doing business tax online Opens in a new window

Do you have access to the online services? This is a list of all the online services provided by Inland Revenue relating to business income tax.

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Who pays tax for what and how

Learn about which income tax rate applies to you, what returns to use and how.

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Inland Revenue guide to filing tax returns

Learn here the type of income tax returns you can use depending on the type of business you have. Learn how the due date for tax returns depends on the accounting balance date.

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Claiming depreciation on business assets and save on income tax

Find out if you can claim depreciation on your business assets and reduce your income tax. Inland Revenue explains different depreciation methods and how to account for depreciation.

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Deducting business expenses from income tax Opens in a new window

An article discussing what business expenses can count as annual allowable income tax deductions.

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Inland Revenue's guide to claiming business expenses

Inland Revenue outlines the various business expenses that may be claimed back on tax.

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Glossary of business income tax terms

A glossary of commonly used terms related to business income tax.

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