New Zealand company and business tax guides. Whether you run a sole tradership, have recently incorporated, or are deciding on the best structure — these guides cover the tax implications of each decision.
Company Tax Guides
- NZ Company Tax Rate Explained — the 28% rate, how it works, IR4 filing
- How to Pay Yourself a Shareholder Salary — salary vs dividend, PAYE obligations, optimal structure
- Sole Trader vs Company NZ — Tax Comparison — which structure saves more tax
- How to File a Company Tax Return (IR4) — step-by-step IR4 guide
- Look-Through Companies (LTC) Explained — LTC rules, when they make sense
- Imputation Credits NZ — How They Work — company tax and dividend imputation end to end
- Partnership Tax NZ — IR7 returns, flow-through taxation, provisional tax for partners
- Entertainment Expenses NZ — 50% Rule — which entertainment costs are 50% deductible vs 100%, GST treatment
- R&D Tax Credit NZ — 15% credit on eligible R&D spend, how to register, Callaghan Innovation
- Selling a Business NZ — Tax Guide — asset sale vs share sale, depreciation recovery, goodwill, GST
- Depreciation Rates NZ — IRD rates for common assets, DV vs SL methods, $1,000 low-value threshold