Income collected by a Māori land trust or incorporation is subject to income tax laws. It's important that you ensure that any income you receive is taxed correctly.
As a trust, incorporation, or other entity subject to Māori land laws, you can apply for Māori Authority status from Inland Revenue (IR). For tax purposes, being a Māori Authority reduces your provisional tax rate from 33% to 17.5%. However, this comes with the responsibility to maintain a tax credit account.
Māori authorities
Visit IRD's website to find out more about becoming a Māori authority.
Kaitakawaenga Māori
Speak to a Kaitakawaenga Māori at IRD.
Whakapā mai
Contact us
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