Tātaitai Tāke PIE

Ko tētahi PIE (Hinonga Haumi Kohinga) he momo tahua haumi ka utua ana tāke moni haumi mō ana kaihaumi i to rātou Reiti Kaihaumi Tohua (PIR) i te wāhi o to rātou reiti tāke moni whiwhi tangata. Ko ngā tahua KiwiSaver he PIE, penei hoki i ngā tahua whakahaere me ngā kaitiaki waehanga i tukua e ngā kaiwhakahaere tahua o Aotearoa. Ko te painga tāke matua ko te tāke PIE ka tapukehia ki te 28%, ahakoa ko te reiti tāke neke-ake runga rawa o te kaihaumi he 33% rānei 39%. Ka whakahaere te tahua i ngā moni whiwhi PIE me te tāke, nō reira kāore ngā kaihaumi e whakauruhia ana i ngā moni whiwhi PIE ki to rātou pūrongo tāke tangata — he tāke whakamutunga ia. I whakauru tēnei hanganga i Aotearoa i te tau 2007 hei ākiaki i te penapena roa-roa ma te hanga tahua haumi tāke-kaha mō te nuinga o ngā tangata o Aotearoa. Puna: IRD ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/pie.

Ko to Reiti Kaihaumi Tohua (PIR) ko te reiti tāke e whakaarahia ana ki o moni whiwhi haumi PIE a ka ahu mai i tō moni whiwhi tākehia i roto i ngā tau moni whiwhi e rua o mua. Mō te tau tāke 2026-27, ko ngā porowhawhai PIR ko: 10.5% ki te $0-14,000 tō moni whiwhi i roto i ngā tau e rua o mua ia tau; 17.5% ki te $14,001-48,000 tō moni whiwhi; me te 28% ki te nui ake o $48,000 tō moni whiwhi i tētahi o ngā tau e rua o mua. Ki te kore e mōhio to tahua PIE ki to PIR, ka taunoa ki te 28%. Ko to haepapa ki te whakahou i to PIR me to tahua ki te rerekē tō moni whiwhi i waenga i ngā tau tāke. Ko te kowhiri i tētahi PIR iti rawa ka heke te tāke utua e te tahua mō tau a ka hiahia a IRD kia utua e koe te noa; ko te kowhiri i tētahi PIR teitei rawa ka nui rawa te utu me te kore whakahoki. Puna: IRD ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/pie.

Ko te painga tāke matua o ngā tahua PIE i Aotearoa ko te tapuke i te reiti tāke ki te 28%, ahakoa tō reiti tāke moni whiwhi tangata. Mō ngā kaihaumi i runga i te reiti tāke neke-ake o te 33% (moni whiwhi $70,001-$180,000), ko te haumi ma roto i tētahi PIE ka tiaki i ngā topupanga tāke 5 i runga i te tāke moni whiwhi haumi. Mō ngā kaihaumi i runga i te reiti runga rawa o te 39% (moni whiwhi i runga ake i te $180,000), ko te tiakitanga ko ngā topupanga 11. I runga i tētahi haumi $100,000 e whakahua ana i te 7% rānei $7,000 i roto i ngā moni whiwhi, ka utua e tētahi kaihaumi i runga i te reiti 39% te $2,730 tāke ma roto i tētahi PIE i to $3,870 i to rātou reiti neke-ake, ka tiaki i te $1,140 ia tau. He mea nui te whakamahi i te PIR tika: ki te whakamahi i tētahi PIR iti iho i tō reiti tino, ka huri te heke tāke hei nama hapa me te kore whakahoki mō ngā utu nui rawa. Puna: IRD ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/pie.

Kao. I Aotearoa, he tāke whakamutunga te tāke PIE, ko te tikanga kāore e whakauruhia ana e koe ngā moni whiwhi PIE, te tāke PIE rānei i utua i roto i to pūrongo tāke moni whiwhi tangata (IR3). Ka tātaihia e te tahua PIE ka utua ana te tāke mō tau ma to PIR, a ka kiia e IRD he rite tonu tēnei ki o herenga tāke i runga i taua moni whiwhi. Ko tēnei tētahi o ngā painga whakahaere o ngā haumi hanganga-PIE penei i te KiwiSaver. Heoi, me whakarite to PIR he tika me te whakahou i to tahua i te timatanga o ia tau tāke hou ki te nui noa ake tō moni whiwhi i rerekē. Ki te iti rawa ake to PIR, ka taea te whiwhi i tētahi pānui hapa tāke mai i IRD. Ki te teitei rawa ake, he rereke ki te tāke moni whiwhi noa e homai ana e IRD ngā whakahoki, ko ngā utu tāke PIE nui rawa kāore e whakahokia ana. Puna: IRD ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/pie.