Tātaitai Tāke Moni Whiwhi Paihere
Tātauria te tāke paihere NZ i te reiti 39%.
Mō tēnei tātaitai
Ka whakatinanahia e tēnei tātaitai te reiti tāke kaitiaki 39% mai i Inland Revenue (IRD). Tirohia whakamutunga 18 Haratua 2026. Whakamanahia ngā tatauranga mā te whai i te hononga.
Ngā ture tāke paihere
Ture 2023- •Reiti kaitiaki: 39%
- •De minimis: 33%
- •Kaiwhiwhi tamariki: 39%
- •Tukunga ki te pakeke: Reiti taupae 10.5-39%
- •Tukunga whakahiato: IR6
- •Whakaaturanga: Whakaaturanga ā-tau
Puna: IRD — Tāke kaitiaki
Whakatūpato
He whakatau tata nō tēnei tātaitai, hei whakamōhio noa iho. Kaua e whakawhirinaki ki ēnei hua hei tohutohu pūtea, tāke, ture rānei. E ai ki ngā raraunga tūmatanui a te IRD, ā, ka huri pea. Me kōrero ki tētahi kaitohutohu pūtea tohu mō ōu āhuatanga ake.
Me pēhea te tātai tāke paihere
Tāke kaitiaki 39% (te $10k tuatahi he 33%). Kaiwhiwhi pakeke ki tō rātou taupae.
- 1
Wehe te moni whiwhi
Paihere = tiakitia + pakeke + tamariki
Whakaaehia i mua i te 31 Maehe.
- 2
Tāke kaitiaki
Tāke = min × 33% + max × 39%
De minimis 33% mō te whānau.
- 3
Tāke pakeke
Pakeke = tukunga × taupae
Ka whakatakoto te kaiwhiwhi.
- 4
Tāke tamariki
Tamariki = tukunga × 39%
Utua e te paihere.
- 5
Tāke paihere katoa
Tapeke = ...
Me whakaaturanga ā-tau.
Tauira
Tāuru: $60k: $20k tiaki, $30k pakeke, $10k tamariki
Hua: Tapeke $16,350.
Ngā Pātai Auau
He aha i piki ai te reiti kaitiaki ki 39%?
Me tuku te moni whiwhi ki ngā kaiwhiwhi reiti iti?
Ka whakamahi tēnei tātaitai i ngā ture tāke kaitiaki i muri i te Āperira 2024: 39% mō te moni whiwhi ka puritia me te $10,000 tuatahi i te 33%, ka tākehia ngā tohatoha ki ngā reiti taupae o ia kaiwhiwhi, me te reiti ārai-karo 39% mō ngā tohatoha ki ngā tamariki.
Me pēhea te mahi a tēnei tātaitai
Mai i te 1 o Āperira 2024 ko te reiti tāke kaitiaki he 39%, kua whakaritea ki te reiti whaiaro teitei hei kati i te whakamarumaru 33%. Mā te ture de minimis e mau ai te $10,000 tuatahi o te moni whiwhi ka puritia i te 33%, hei tiaki i ngā paihere whānau iti. Ko te moni whiwhi ka tohaina hei moni whiwhi kaiwhiwhi ka tākehia ki te reiti taupae o ia kaiwhiwhi — koinei te wāhi o te whakamahere tika: ko ngā tohatoha ki te pakeke i te 17.5% ka tākehia i te 17.5%. Ko ngā tamariki te okotahi: hei ārai i te wehewehe moni whiwhi mā ngā tamariki, ka tākehia ngā tohatoha ki ngā kaiwhiwhi i raro i te 16 i te 39% i raro i te ture kaiwhiwhi tamariki. Me whakatau ngā kaitiaki i ngā tohatoha i mua i te rā tepe, me tuku i te IR6 me ngā tauākī pūtea katoa, ā, mai i te 2022 me whākī ā-tau i ngā kaiwhakatū, ngā kaitiaki, me ngā kaiwhiwhi. Ka wehea e te tātaitai tō moni whiwhi paihere kia toru, ka tāpiri i te tāke o ia momo.
Ngā ture tāke paihere (mai i te 1 Āpe 2024)
| Moni whiwhi kaitiaki (puritia) | 39% |
| De minimis — $10,000 tuatahi | 33% |
| Tohatoha ki te pakeke | Reiti taupae o te kaiwhiwhi (10.5 - 39%) |
| Tohatoha ki te tamaiti (i raro i te 16) | 39% reiti ārai-karo |
| Tuku pūrongo | IR6 me ngā tauākī pūtea |
| Whākī (mai i te 2022) | Kaiwhakatū, kaitiaki, kaiwhiwhi ia tau |
Ngā Tauira Mahia
Moni whiwhi paihere $60,000: $20,000 ka puritia, $30,000 ki te pakeke 17.5%, $10,000 ki te tamaiti
Tāke katoa ≈ $16,350.
- Tāke kaitiaki: $10,000 × 33% + $10,000 × 39% = $7,200
- Kaiwhiwhi pakeke: $30,000 × 17.5% = $5,250
- Kaiwhiwhi tamaiti: $10,000 × 39% = $3,900
- Tapeke: $16,350
Ko taua paihere, $45,000: puritia katoa, tohaina rānei te $30,000 ki ngā pakeke tokorua 30%
Puritia katoa: tāke $16,950. Tohaina: $14,250 — ka penapena te rautaki $2,700.
- Puritia katoa: $10,000 × 33% + $35,000 × 39% = $16,950
- Tohaina: ka mau te kaitiaki i te $15,000 → $10,000 × 33% + $5,000 × 39% = $5,250
- Ngā pakeke tokorua: $30,000 × 30% = $9,000
- Tapeke tohatoha: $14,250 → penapena $2,700
I hangaia, i tiakina e Konstantin Iakovlev. Raraunga mai i te IRD me ngā puna kāwanatanga mana o Aotearoa.
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