I am starting a new business

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col-bg-sub-menu"> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Situations</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā āhuatanga</span> </div> <a href="/web/20240516035117/https://www.ird.govt.nz/situations/i-am-going-overseas" aria-label="I am going overseas"> <span>I am going overseas</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te haere ahau ki tāwāhi</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/situations/i-received-an-income-tax-assessment" aria-label="I received an income tax assessment"> <span>I received an income tax assessment</span> <span class="tereo" aria-hidden="true" lang="mi">I whiwhi i ahau tētahi aromatawai tāke moni whiwhi</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/situations/unable-to-pay-my-tax-debt" aria-label="I'm struggling to file and pay my tax"> <span>I'm struggling to file and pay my tax</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> <div class="more-link-border"> <a href="/web/20240516035117/https://www.ird.govt.nz/situations" class="more-link" aria-label="More situations">More situations <i class="fas fa-arrow-right"></i></a> </div> </div> </div> </div> <div class="megamenu-item col-xs-12 col-sm-4 col-md-4 menu-tab" data-index="1"> <button type="button" class="megamenu-first-level" aria-expanded="false"> <div class="menu-item"> <span>Business and organisations</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā pakihi me ngā whakahaere</span> </div> </button> </div> <div class="megamenu-sub-menu-content mega-menu-subitems-root-1" data-index="1"> <div class="row"> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Popular pages</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā wharangi rongonui</span> </div> <a href="/web/20240516035117/https://www.ird.govt.nz/covid-19" aria-label="Covid-19 Businesses and organisations"> <span>Covid-19 Businesses and organisations</span> <span class="tereo" aria-hidden="true" lang="mi">KOWHEORI-19 Ngā pakihi me ngā whakahaere</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/file-a-companies-income-tax-return-ir4" aria-label="File a companies income tax return - IR4"> <span>File a companies income tax return - IR4</span> <span class="tereo" aria-hidden="true" lang="mi">Te tuku i tētahi puka tāke moni whiwhi kamupene - IR4</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/maori" aria-label="Māori"> <span>Māori</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/roles/not-for-profits-and-charities" aria-label="Not-for-profits and charities"> <span>Not-for-profits and charities</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/employing-staff/deductions-from-income/deductions-from-salary-and-wages/work-out-paye-deductions-from-salary-or-wages" aria-label="PAYE calculator to work out salary and wage deductions"> <span>PAYE calculator to work out salary and wage deductions</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/property" aria-label="Property"> <span>Property</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā rawa</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/managing-my-tax/ird-numbers" aria-label="IRD numbers"> <span>IRD numbers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tau IRD</span> </a> </section> <div class="more-link-border"> <a href="/web/20240516035117/https://www.ird.govt.nz/business-and-organisations" class="more-link" aria-label="More business and organisations">More business and organisations <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Income tax</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke moni whiwhi</span> </div> <a href="/web/20240516035117/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income" aria-label="Types of business income"> <span>Types of business income</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā momo moni whiwhi pakihi</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/tax-rates-for-businesses" aria-label="Tax rates for businesses"> <span>Tax rates for businesses</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā pāpātanga tāke mō te pakihi</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/balance-dates" aria-label="Balance dates"> <span>Balance dates</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā rā mutunga tau pūtea</span> </a> </section> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>GST</span> <span class="tereo" aria-hidden="true" lang="mi">Tāke hokohoko (GST)</span> </div> <a href="/web/20240516035117/https://www.ird.govt.nz/gst/charging-gst" aria-label="Charging GST"> <span>Charging GST</span> <span class="tereo" aria-hidden="true" lang="mi">Te uta i te tāke hokohoko</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/gst/claiming-gst" aria-label="Claiming GST"> <span>Claiming GST</span> <span class="tereo" aria-hidden="true" lang="mi">Te kerēme tāke hokohoko</span> </a> </section> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Employing staff </span> <span class="tereo" aria-hidden="true" lang="mi">Te tuku mahi ki ngā kaimahi</span> </div> <a href="/web/20240516035117/https://www.ird.govt.nz/employing-staff/register-as-an-employer" aria-label="Register as an employer"> <span>Register as an employer</span> <span class="tereo" aria-hidden="true" lang="mi">Te rēhita hei kaituku mahi</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/employing-staff/paying-staff" aria-label="Paying staff"> <span>Paying staff</span> <span class="tereo" aria-hidden="true" lang="mi">Utu kaimahi</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/employing-staff/payday-filing" aria-label="Payday filing"> <span>Payday filing</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāpaetanga rā utu</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/employing-staff/deductions-from-income" aria-label="Deductions from income"> <span>Deductions from income</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tangohanga mai i ngā moni whiwhi</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/kiwisaver/kiwisaver-employers" aria-label="KiwiSaver for employers"> <span>KiwiSaver for employers</span> <span class="tereo" aria-hidden="true" lang="mi">Te KiwiSaver mō ngā kaituku mahi</span> </a> </section> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>International</span> <span class="tereo" aria-hidden="true" lang="mi">Tāwāhi</span> </div> <a href="/web/20240516035117/https://www.ird.govt.nz/international-tax/business" aria-label="International tax for business"> <span>International tax for business</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke aowhānui mō ngā pakihi</span> </a> </section> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 col-bg-sub-menu"> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Situations</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā āhuatanga</span> </div> <a href="/web/20240516035117/https://www.ird.govt.nz/situations/i-am-starting-a-new-business" aria-label="I am starting a new business"> <span>I am starting a new business</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te tīmata au i tētahi pakihi hou</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/situations/i-am-going-to-employ-someone" aria-label="I am going to employ someone"> <span>I am going to employ someone</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te tuku mahi ahau ki tētahi tangata</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/situations/my-business-is-making-a-loss" aria-label="My business is making a loss"> <span>My business is making a loss</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te hapa taku pakihi</span> </a> </section> <div class="more-link-border"> <a href="/web/20240516035117/https://www.ird.govt.nz/situations" class="more-link" aria-label="More situations">More situations <i class="fas fa-arrow-right"></i></a> </div> </div> </div> </div> <div class="megamenu-item col-xs-12 col-sm-4 col-md-4 menu-tab" data-index="2"> <button type="button" class="megamenu-first-level" aria-expanded="false"> <div class="menu-item"> <span>Intermediaries and others</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga me ētahi atu</span> </div> </button> </div> <div class="megamenu-sub-menu-content mega-menu-subitems-root-2" data-index="2"> <div class="row"> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Intermediaries</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga</span> </div> <a href="/web/20240516035117/https://www.ird.govt.nz/topics/intermediaries/becoming-an-intermediary" aria-label="Becoming an intermediary"> <span>Becoming an intermediary</span> <span class="tereo" aria-hidden="true" lang="mi">Te tū hei takawaenga</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/topics/intermediaries/getting-authority-to-act" aria-label="Getting authority to act"> <span>Getting authority to act</span> <span class="tereo" aria-hidden="true" lang="mi">Te whiwhi whakamanatanga</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf/executive-office-holders" aria-label="Executive office holders"> <span>Executive office holders</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kaipupuri tūnga whakahaere</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/topics/intermediaries/linking-client-accounts" aria-label="Linking client accounts"> <span>Linking client accounts</span> <span class="tereo" aria-hidden="true" lang="mi">Te honohono pūkete kiritaki</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf/nominated-person" aria-label="Nominated person"> <span>Nominated person</span> <span class="tereo" aria-hidden="true" lang="mi">Te tangata kua whakaingoatia</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/topics/intermediaries/tax-pooling" aria-label="Tax pooling"> <span>Tax pooling</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakarōpū tāke</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/topics/intermediaries/gateway-services" aria-label="Gateway services"> <span>Gateway services</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> <div class="more-link-border"> <a href="/web/20240516035117/https://www.ird.govt.nz/intermediaries-and-others" class="more-link" aria-label="More intermediaries and others">More intermediaries and others <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Tax agents</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā māngai tāke</span> </div> <a href="/web/20240516035117/https://www.ird.govt.nz/about-us/publications/newsletters-bulletins/agents-answers" aria-label="Agents answers"> <span>Agents answers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā Whakautu Māngai</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/roles/tax-agents/tax-agent-status" aria-label="Tax agent status"> <span>Tax agent status</span> <span class="tereo" aria-hidden="true" lang="mi">Te tūnga māngai tāke</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/topics/intermediaries/extension-of-time-arrangements" aria-label="Extension of time arrangements"> <span>Extension of time arrangements</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakaroa i ngā whakaritenga wā</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/roles/tax-agents/managing-consolidated-groups" aria-label="Managing consolidated groups"> <span>Managing consolidated groups</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakahaere rōpū tōpū</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/roles/tax-agents/individual-income-tax-for-clients-of-agents" aria-label="Income tax for individual clients of tax agents"> <span>Income tax for individual clients of tax agents</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke moni whiwhi mā ngā kiritaki takitahi a ngā takawaenga</span> </a> <a href="https://web.archive.org/web/20240516035117/https://www.ird.govt.nz/index/news#sort=%40irscnewspubdate%20descending&numberOfResults=25&f:@computedz95xrole=[Tax%20agents]" aria-label="News updates for tax agents"> <span>News updates for tax agents</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> <div class="more-link-border"> <a href="/web/20240516035117/https://www.ird.govt.nz/roles/tax-agents" class="more-link" aria-label="More tax agents">More tax agents <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Digital service providers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kaiwhakarato ratonga matihiko</span> </div> <a href="/web/20240516035117/https://www.ird.govt.nz/digital-service-providers/guides-and-docs/getting-started-guide" aria-label="Getting started guide"> <span>Getting started guide</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/digital-service-providers/guides-and-docs/about-the-developer-portal" aria-label="About the developer portal"> <span>About the developer portal</span> <span class="tereo" aria-hidden="true" lang="mi">Mō te tomokanga kaiwhakawhanake</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/digital-service-providers/guides-and-docs/gws-architecture" aria-label="Gateway services architecture"> <span>Gateway services architecture</span> <span class="tereo" aria-hidden="true" lang="mi">Te hanganga ratonga tomokanga</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/digital-service-providers/services-catalogue" aria-label="Services catalogue"> <span>Services catalogue</span> <span class="tereo" aria-hidden="true" lang="mi">Te putumōhio ratonga</span> </a> </section> <div class="more-link-border"> <a href="/web/20240516035117/https://www.ird.govt.nz/digital-service-providers" class="more-link" aria-label="More digital service providers">More digital service providers <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 col-bg-sub-menu"> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Roles</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tūranga</span> </div> <a href="/web/20240516035117/https://www.ird.govt.nz/roles/tax-agents" aria-label="Tax agents"> <span>Tax agents</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā māngai tāke</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/roles/bookkeepers" aria-label="Bookkeepers"> <span>Bookkeepers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kaikaute</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/roles/paye-intermediaries" aria-label="PAYE intermediaries"> <span>PAYE intermediaries</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga PAYE</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/roles/payroll-bureaus" aria-label="Payroll bureaus"> <span>Payroll bureaus</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tari ripanga utu kaimahi</span> </a> <a href="/web/20240516035117/https://www.ird.govt.nz/roles/other-representatives" aria-label="Other representatives"> <span>Other representatives</span> <span class="tereo" aria-hidden="true" lang="mi">Ētahi atu māngai</span> </a> </section> </div> </div> </div> </div> </div> </div> </nav> </header>  <link href="/web/20240516035117im_/https://www.ird.govt.nz/-/media/themes/ir/shared/favicon.png?modified=20210228002011" rel="shortcut icon"/> <div class="coveo__searchbox--landing "> <div id="global-search-box-root-element" class="" data-props-placeholder="Search Inland Revenue....; Search Inland Revenue..." data-props-placholder-text-count="2"> <div id="global-search" class="coveo__searchbox"> <div class="container"> <div class="col-xs-12"> <div class="coveo__searchbox__wrapper row"> <div class="search-icon"></div> <div class="CoveoOmnibox mobile-search" data-placeholder="Search" role="search" data-query-suggest-character-threshold="0" data-number-of-suggestions="8" data-inline="true" data-auto-focus="false"> </div> <div class="searchTips mobile-search-tips background--grey"> <a href="/web/20240516035117/https://www.ird.govt.nz/about-this-site/search-tips" class="searchTips-link">Search tips</a> </div> <div class="CoveoSearchButton"></div> <div class="CoveoSearchHistory" id="search-history"></div> </div> </div> </div> </div> </div> </div>  <div class="component BetaBanner"> <div class="component-content"> </div> </div>  <div id="search-interface"> <div class="CoveoAnalytics" data-anonymous="true" data-auto-push-to-gtm-data-layer="true"></div> </div> <div class="bc-wrapper white-bg" id="breadcrumb"> <div class="container"> <div class="component breadcrumb"> <div class="component-content"> <nav aria-label="Breadcrumb" class="breadcrumb"> <ol class="breadcrumb"> <li class="breadcrumb-item home"> <a title="Situations" href="/web/20240516035117/https://www.ird.govt.nz/situations">Situations</a> </li> </ol> </nav> </div> </div> </div> </div> <div id="main-content-wrapper"> <div class="rebase rebase--content">  <div class="banner-hero banner--no-desktop-img banner--no-mobile-img " style=""> <div class="banner-hero__container"> <h1 class="divider"> <span aria-hidden="true" lang="mi">Kei te tīmata au i tētahi pakihi hou</span> I am starting a new business </h1> </div> </div> <div id="content" style="min-height: 155px;" tabindex="-1"> <div class="container"> <div class="component container"> <div class="component-content"> <div class="row component column-splitter"> <div class="col-md-4"> </div> <div class="col-md-7 col-md-push-1 col-full-width situations-margin"> <div class="component container" id="main-content"> <div class="component-content"> <div class="component content"> <div class="component-content"> </div> </div>  <div class="relationships-block"> </div>  <div class="component container"> <div class="component-content"> <div class="component rich-text col-xs-12"> <div class="component-content"> <p>There’s a lot to think about when you’re starting a new business. It’s important you understand your responsibilities to help you get it right from the start and avoid penalties and interest.</p> <p>We recommend you check out the business.govt.nz website, and also get advice from an accountant, lawyer, tax agent or business advisor.</p> <h2>Smart business guide</h2> <p>Our Smart business guide - IR320 has a lot of information that will help you start a new business.</p> </div> </div> </div> </div> <div class="component container"> <div class="component-content"> <div class="component download__wrapper col-xs-12 col-md-12 no-padding"> <a class="download rebase-btn " href="/web/20240516035117/https://www.ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/ir300---ir399/ir320/ir320-2024.pdf?modified=20240328035426&modified=20240328035426" rel="'noopener" noreferrer' target="_blank" title=""> <span class="download__info"> <i class="download__icon--pdf far fa-file-pdf"></i> <span class="download__info-text"> <span class="download__title"> Smart business guide </span> <span class="download__description">IR320 2024</span> <small class="download__file-info">(PDF 809KB)</small> </span> </span> <span class="download__action"> <span class="download__action-label"> Download guide </span> <i class="download__icon--download far fa-arrow-to-bottom"></i> </span> </a> </div> <div class="component download__wrapper col-xs-12 col-md-12 no-padding"> <a class="download rebase-btn " href="/web/20240516035117/https://www.ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/ir1000---ir1099/ir1007/ir1007-2023.pdf?modified=20230330222057&modified=20230330222057" rel="'noopener" noreferrer' target="_blank" title=""> <span class="download__info"> <i class="download__icon--pdf far fa-file-pdf"></i> <span class="download__info-text"> <span class="download__title"> Starting a business - checklist </span> <span class="download__description">IR1007 2023</span> <small class="download__file-info">(PDF 192KB)</small> </span> </span> <span class="download__action"> <span class="download__action-label"> Download guide </span> <i class="download__icon--download far fa-arrow-to-bottom"></i> </span> </a> </div> <div class="component rich-text col-xs-12"> <div class="component-content"> <p> </p> <h2>Starting your business</h2> <h3>Naming your business</h3> <p>Use ONECheck to check if someone else is already using the name you had in mind for a business or a brand.</p> <p><a href="https://web.archive.org/web/20240516035117/https://www.business.govt.nz/onecheck" class="quick-links-external">ONE Check</a></p> <h3>Checklists</h3> <p>Use these handy checklists to make sure you cover your legal obligations including tax, health and safety, licensing and regulation and so on.</p> <p><a href="https://web.archive.org/web/20240516035117/https://www.business.govt.nz/compliance-matters/" class="quick-links-external">Compliance Matters</a></p> <h3>Choose a business structure</h3> <p>Self-employed, partnership or company? </p> <p>There are different ways to set up your business, with different tax obligations for each. It can be expensive to change your business structure, so it’s important to choose the right one. </p> <p>Read about these and other options in our ‘Setting up a business or organisation’ page. Business.govt.nz has a tool to help you choose.</p> <p><a href="/web/20240516035117/https://www.ird.govt.nz/setting-up-a-business-or-organisation" class="quick-links-external">Setting up a business or organisation</a></p> <p><a href="https://web.archive.org/web/20240516035117/https://www.business.govt.nz/choose-business-structure/" class="quick-links-external">Choose a business structure</a></p> <h3>Tax seminars, workshops and videos</h3> <p>We run free seminars and workshops across New Zealand on topics like getting started in business, GST, and becoming an employer. </p> <p>We’ve also made a series of seminars covering the most commonly asked questions from our small to medium sized business community.</p> <p><a href="/web/20240516035117/https://www.ird.govt.nz/running-a-business-or-organisation" class="quick-links-external">Running a business or organisation</a></p> <p><a href="/web/20240516035117/https://www.ird.govt.nz/contactus/business-advisory-social-policy" class="quick-links-external">Request a business advisory visit</a></p> <p><a href="/web/20240516035117/https://www.ird.govt.nz/about-us/videos/webinars/introduction-to-business" class="quick-links-external">Introduction to Business</a></p> <p><a href="/web/20240516035117/https://www.ird.govt.nz/about-us/videos/webinars/gst-workshop" class="quick-links-external">GST Workshop</a></p> <p><a href="/web/20240516035117/https://www.ird.govt.nz/about-us/videos/webinars/employers-workshop" class="quick-links-external">Employers workshop</a></p> <h3>Income tax for business</h3> <p>Most businesses and organisations that make an income in New Zealand need to file an income tax return. </p> <p>Plan and save for your taxes, and you’ll have better control of your cash flow, avoid penalties for late payment, and save yourself stress.</p> <p><a href="/web/20240516035117/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations" class="quick-links-external">Income tax for businesses and organisations</a></p> <h3>Goods and services tax (GST)</h3> <p>Once you turnover $60,000 a year, you need to register for GST, charge 15% GST on your sales and income, and pay it to us. You can claim GST back on your purchases and expenses.</p> <p><a href="/web/20240516035117/https://www.ird.govt.nz/gst" class="quick-links-external">GST</a></p> <h3>Employing people</h3> <p>When you start employing people, you need to register as an employer and make deductions from their pay.</p> <p><a href="/web/20240516035117/https://www.ird.govt.nz/employing-staff" class="quick-links-external">Employing Staff<br/> </a></p> <p> </p> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div>  <div class="component related-content"> <div class="container-fluid grey-bg padding-gutter"> <div class="container"> <div class="row link-blocks-row"> <div class="col-md-4 link-block-related mobile-view-link-blocks col-xs-12"> <div class="component link-block"> <h4>Topics</h4> <ul class="link-block topics"> <li> <a href="/web/20240516035117/https://www.ird.govt.nz/business-and-organisations" title="Business and organisations"> Business and organisations </a> </li> </ul> 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