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Officials' advice

Effective company tax rates in New Zealand: Background Paper for Session 7 of the Tax Working Group

Issue date: 
Monday, 2 July 2018
Version note: 

Prepared by Inland Revenue and the Treasury for the Tax Working Group and dated April 2018.

Other papers from this meeting: Meeting 7: 20 April 2018.

Other papers on this theme: Business.

This paper provides preliminary information on the effective company tax rates for significant enterprises in New Zealand split by industry.  It analyses the tax adjustments of significant enterprises in New Zealand over the four-year period 2013-2016; and the untaxed realised gains of small and medium enterprises in New Zealand.

Last updated: 
Friday, 29 June 2018