Business taxes

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If you’re a sole trader, or carry on business in partnership with others, you will pay income tax on your profits. But if you start a company, its profits will be taxed separately at the company tax rate. You also pay income tax at individual tax rates on dividends received from the company, but you can claim a tax credit for any company tax already paid.

However, your company may also have other tax obligations for GST, for example, or FBT, if you offer your employees fringe benefits.

Find out more with Business tax & levies.

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