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Inland Revenue

Tax Policy

PUBLISHED 31 August 2023

Digital Services Tax Bill introduced

The Government has introduced the Digital Services Tax Bill into the House today.

The Bill would allow the Government to impose, at an appropriate time, a tax on gross revenues of large multinational entities with highly digitalised business models that earn income from New Zealand. The digital services tax would not be imposed before 1 January 2025. The application date can be extended by an Order in Council, which the Government would do if it was satisfied with the progress of the Pillar One of the OECD’s multilateral solution.