NZ Company Tax Calculator 2026

Calculate company tax at the flat 28% rate, after-tax profit available for dividends, imputation credits, and the extra tax if dividends push you into a higher personal bracket. Compare with the 33% trustee rate.

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NZ Company Tax Calculator 2026 — 28% Corporate Tax & Dividend Imputation

Free New Zealand company tax calculator. Estimate corporate tax at 28%, after-tax profit, imputation credits, dividend taxes, and compare with trust and sole trader structures.

Company Tax (28%)$28,000Flat rate on profit
Profit After Tax$72,000Available for dividends or retained
Imputation Credits (max)$11,667Attached to dividends
Extra Tax on Dividend$0If shareholder is 33%+ bracket
Trust Tax Alternative$33,00033% trustee rate for comparison

NZ company tax rate is a flat 28%. Imputation credits let you pass the tax paid at the company level through to shareholders as a credit against their personal tax. Dividends with imputation credits reduce the double-taxation effect. Compare with sole trader (marginal rates up to 39%) or trust (33% trustee rate) structures. Companies also pay provisional tax if RIT exceeds $5,000.

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