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

Contact us through our new online portal, Pātaka Whenua, or by phone, email, or post.