GUIDES — BUSINESS

Business.

Sole trader vs company, GST, provisional tax, and business structure decisions for self-employed Kiwis.

3 guides

GST Registration in NZ: When You Have to, When You Should, How to Do It

GST registration thresholds, voluntary registration, choosing between monthly and six-monthly filing, and the practical steps to register with the IRD.

Updated May 2026

Beginner10 min

Business

Provisional Tax in NZ: How It Works, How to Calculate It, How to Avoid Surprises

Provisional tax is income tax paid in instalments through the year. Here's how the IRD calculates it, the three methods you can use, and how to avoid use-of-money interest.

Updated May 2026

Intermediate11 min

Business

Sole Trader vs LTC vs Company: Choosing Your NZ Business Structure

Three legal structures, three different tax outcomes. How to choose between sole trader, look-through company (LTC), and a regular limited company in New Zealand.

Updated May 2026

Intermediate12 min

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