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Te Ao Māori
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Why the ‘Māori tax advantage’ is a myth

Public misconceptions about Māori business taxation are common but most Māori businesses pay the same taxes as any other, tax expert says.

WATCH: Independent tax expert Geof Nightingale speaks with Mike McRoberts.

Key points
  • What’s at stake: Public misconceptions about Māori business taxation.
  • Background: More than 75% of Māori businesses (about 24,000) are standard companies paying the usual 28% corporate tax and PAYE like any other. A smaller subset (2800) are charities under the same rules as non-Māori charities, and about 5000 Māori Authorities use a 17.5% withholding tax aligned with their beneficiaries’ income levels.
  • Main players: Te Ao Māori business sector (SMEs, charities, Māori Authorities); Inland Revenue and tax policymakers; independent tax expert Geof Nightingale (2018 Tax Working Group member).

The belief that Māori businesses ‘get away without paying tax’ is a persistent myth – and it’s flat-out wrong, according to independent tax expert Geof Nightingale.

Nightingale, a former PwC partner and member of the 2018 Tax Working Group, says most Māori businesses are ordinary firms

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Mike McRoberts Wed, 02 Jul 2025
Contact the Writer: Mike@nbr.co.nz
News tip? Question? Typo? Let us know: editor@nbr.co.nz
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Key points
  • What’s at stake: Public misconceptions about Māori business taxation.
  • Background: More than 75% of Māori businesses (about 24,000) are standard companies paying the usual 28% corporate tax and PAYE like any other. A smaller subset (2800) are charities under the same rules as non-Māori charities, and about 5000 Māori Authorities use a 17.5% withholding tax aligned with their beneficiaries’ income levels.
  • Main players: Te Ao Māori business sector (SMEs, charities, Māori Authorities); Inland Revenue and tax policymakers; independent tax expert Geof Nightingale (2018 Tax Working Group member).
Why the ‘Māori tax advantage’ is a myth
Te Ao Māori,
109825
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