Tax & Māori authorities

Income received by a Māori land trust or incorporation are subject to income tax laws. You must ensure that you are paying the correct amount of tax on any income you receive.

As a trust, incorporation or other entity which is subject to our Act, you can apply for Māori Authority status from the Inland Revenue Department.

Being a Māori Authority for tax purposes reduces your provisional tax rate from 33% to 17.5% - although it does come with certain responsibilities around maintaining a tax credit account.

For more information you can contact Inland Revenue who can discuss the benefits and responsibilities of becoming a Māori Authority for tax purposes.

Contact Inland Revenue(external link)

Contact Inland Revenue - Kaitakawaenga Māori Service(external link)

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