What is the New Zealand company tax rate?

All New Zealand companies pay a flat rate of 28% on taxable income. Unlike personal income tax, there is no progressive scale — the same 28% applies regardless of how much the company earns.

Is there a small-business tax concession in New Zealand?

No. There is no reduced rate for small companies at the entity level. All companies pay 28%. Individual shareholders who take a salary are taxed separately under personal income tax rates.

What is taxable income vs accounting profit?

Taxable income is your accounting profit adjusted for IRD-specific add-backs and deductions (e.g. non-deductible expenses, depreciation differences). Enter the IRD-adjusted figure for an accurate result.

How do imputation credits work?

When a company pays income tax, it builds up an imputation credit account. Dividends paid to shareholders can carry imputation credits attached, which shareholders use to offset their personal income tax on dividend income. This calculator shows the company-level tax only.

Does this cover GST or PAYE?

No. This tool calculates company income tax only. GST (15%) and PAYE on employee wages are separate obligations not included here.

When must New Zealand companies pay provisional tax?

Companies with residual income tax over NZD 5,000 must pay provisional tax in three instalments during the year. This calculator helps you estimate the annual liability so you can size those instalments correctly.

New Zealand Corporate Tax Calculator

Enter your company's taxable income to calculate New Zealand corporate income tax at the flat 28% rate.

Company Details

Taxable Income (NZD)

Flat 28% Rate

All New Zealand companies pay a flat 28% income tax rate on taxable income. No progressive brackets, no small-business concession.

Enter taxable income and click Calculate Tax to see results.

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Summary

This calculator determines the New Zealand company income tax payable on a given taxable income figure. All companies resident or operating in New Zealand pay a flat 28% tax rate on net taxable income — there is no progressive scale or small-business concession at the company level. The tool displays tax payable, after-tax profit, and effective rate so you can plan distributions and retained earnings quickly.

How it works

Enter your company's taxable income for the tax year (net of allowable deductions).
The calculator applies the flat 28% company income tax rate.
Tax payable is shown in NZD, along with after-tax profit.
The effective tax rate is displayed — for a flat-rate regime it will always be 28% on positive income.
Use the Copy Summary button to export the figures for your records.

Use cases

Estimate provisional tax instalments for your New Zealand company.
Plan year-end profit distributions and imputation credits.
Model retained earnings versus dividend scenarios.
Prepare financial projections for investors or lenders.
Verify IRD income tax assessments for straightforward companies.
Compare NZ corporate tax burden against other jurisdictions.

Frequently Asked Questions

Last updated: 2026-06-19 · Reviewed by Nham Vu