Skip to main content
Inland Revenue

Tax Policy

Last updated 1 September 2016
Closing date 30 September 2016

Status Complete

Taxation of employee share schemes - further consultation

An officials' issues paper, Taxation of employee share schemes, released in May 2016 sought feedback on proposals for taxing employee share schemes under New Zealand’s broad base low rate tax framework.

Tax treatment of employee share schemes – further consultation, released on 1 September 2016, provides an update on the proposals and an opportunity to make a further submission.

The objective is for the tax treatment of employment income paid in shares to be consistent with the treatment of income paid in cash.

Submissions on the updated proposals closed on 30 September 2016.