How company tax works in New Zealand
New Zealand companies generally pay income tax at a flat 28% on taxable profit. This means the calculator is straightforward for simple scenarios: estimate taxable profit before tax, apply the company rate, and use the result as a planning number rather than a final filed amount.
Core methodTaxable profit × 28%
Best use caseAnnual budgeting and board-level tax forecasting
Watch closelyTemporary differences, losses, and shareholder movements
Key tax rates and rules
Use these as the quick-reference rules behind the calculator result before you move into a full compliance review.
Company tax rate
Most New Zealand companies use the flat 28% income tax rate on taxable profit.
Profit basis
Enter taxable profit before company tax, not retained earnings after tax and not simple accounting revenue.
Imputation impact
Company tax paid can support imputation credits later, which matters when dividends are issued to shareholders.
Planning limitation
This simple estimate does not model losses carried forward, grouping, or more complex timing adjustments.
Use the calculator
This page is built to feel tool-first: open the calculator above, enter your estimated taxable profit, and review the tax result before checking your filing position against IRD guidance or accountant advice.
- Use forecast taxable profit rather than cash in bank.
- Keep company tax planning separate from shareholder drawings.
- Review provisional tax separately if you need cash-flow planning during the year.