Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

Options for taxing the digital economy

The Government is seeking public feedback on proposals to more effectively tax the digital economy in New Zealand.

The proposals are set out in the consultation document Options for taxing the digital economy and cover:

- Changing the current international income tax rules, to allow more taxation in market countries. This option is currently being discussed by the OECD and the G20 group of large economies.

- Applying a separate digital services tax to certain revenues earned by highly digitalised multinationals operating in New Zealand. The discussion document seeks feedback on how a DST might work in practise.

Submissions closed on 18 July 2019.