About your situation - individuals and families
This tax information is relevant to you if you are living in New Zealand, or travelling to or leaving New Zealand. It gives a broad overview of what you must do and what you are entitled to receive in relation to tax.
Child support
Child support is money paid by parents who are not living with their children to help financially support them. This site provides information and resources for paying parents, custodians and employers making deductions from employee payments.
Donee organisations
These lists show donee organisations that Inland Revenue has approved for the purposes of sections LD 1, DB 41 and DV 12 of the Income Tax Act 2007. When a person makes a donation to an organisation listed here, generally they can claim a tax credit (formerly rebate) for that donation, or a deduction for Maori authorities and certain companies.
Individual income tax
Learn what you must do to meet your tax responsibilities if you receive income, such as from a salary, wages, rent, business or benefit, and what happens if you also have a student loan. Individuals who are in business as a sole trader or a partnership should also look at our business income tax information.
KiwiSaver - easy, work-based saving
KiwiSaver is a voluntary, work-based savings initiative to help New Zealanders with their long-term saving for retirement.
Provisional tax
Provisional tax is not a separate tax but a way of paying your income tax as the income is received through the year. You pay instalments of income tax during the year, based on what you expect your tax bill to be. The amount of provisional tax you pay is then deducted from your tax bill at the end of the year. If you had income tax of $2,500 or more to pay at the end of any tax year you may have to pay provisional tax for the following year.
Resident withholding tax (RWT)
Resident withholding tax (RWT) is deducted from investment income before the investor receives it. This means people who receive investment income don't have to pay all the tax in a lump sum at the end of the year, and people who don't declare their investment income still have tax deducted from it. (In these circumstances, Inland Revenue still follows up on undeclared investment income, and takes action against people who don't declare it).
Screen production industry
Information for people involved in the screen production industry. It has been developed in consultation with the screen production industry to ensure that it is relevant to those working in this area.
Student loans
Inland Revenue administers the repayment of student loans. This section is a resource for people managing the repayment of a student loan and for students considering taking out a loan.
Trusts and estates
Learn about the tax rules that apply to trusts and estates, including how a trust's income is divided up for tax purposes and how each part is taxed. The information in this section does not apply to unit trusts, as these are treated as companies for income tax purposes.
Unclaimed money
A list of people and organisations that Inland Revenue is holding unclaimed money for.
Working for Families Tax Credits - the new name for family assistance
Family assistance has been renamed Working for Famlies Tax Credits. If you are already receiving family assistance payments you don't need to do anything - only the name is changing - your payments stay the same.
Working for Families Tax Credits
Family assistance has been renamed Working for Famlies Tax Credits. If you are already receiving family assistance payments you don't need to do anything - only the name is changing - your payments stay the same.
Date published: 16 Sep 2004
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