How it works
Helps reduce double taxation of company profits distributed as dividends. Companies maintain imputation credit account balances.
SourceCompany tax paid at 28% can support imputation
UseAttached to dividends within account limits
Imputation Credits NZ Guide
This NZ imputation credits guide explains how company tax paid can attach to dividends and help reduce double taxation for shareholders.
Use the calculator
Use the live tool area above to review the current reference content for this topic, then follow the official guidance below for the exact published rules. This page is built for company owners, shareholders, and advisors reviewing dividend tax treatment.
- Imputation depends on credits actually available.
- Dividend statements should show attached credits clearly.
- Shareholder tax outcomes can vary.
Official IRD guidance
Check the official IRD guidance for the latest published rules, thresholds, timing, and definitions that apply to Imputation Credits.
Open official guidance
www.ird.govt.nz/income-tax-calculator/income-tax-for-businesses-and-organisations/income-tax-for-companies/imputation-for-companies
Disclaimer
This calculator provides estimates only and does not replace official IRD calculations.
Frequently asked questions
What are imputation credits?
They are credits attached to dividends that reflect company tax already paid.
Why do imputation credits matter?
They can reduce the shareholder's effective additional tax burden on dividends.
How do I use this Imputation Credits tool?
Use the live reference panel above to review the current rates, rules, and official guidance for this topic. This page does not currently include a numeric calculator for this tool.
Does this replace official IRD calculations?
No. This calculator or guide provides estimates and general information only, so you should still confirm the final position with official IRD guidance or professional advice where needed.
Where can I verify this with IRD?
Use the official guidance linked on this page to check the published rules, thresholds, filing expectations, and definitions that apply to Imputation Credits.