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Māori authorities have a reduced provisional tax rate of 17.5%. These authorities have special tax requirements and responsibilities.

Check if you are eligible

Generally, marae are treated as Māori authorities. Other organisations can choose to become Māori authorities if they meet the eligibility requirements.

Gather your information

You will need to know:

  • the name, address and IRD number or your organisation
  • the date you want to become a Māori authority
  • what legal act or Māori organisation applies to you.

Complete the Māori authority election form

Download, fill out, and print the Māori authority election form - IR483.

Send the form to us

Inland Revenue
PO Box 39090
Wellington Mail Centre
Lower Hutt 5045

What happens next

We will process your request and notify your organisation of the outcome.

My responsibilities

If your organisation becomes a Māori authority, you will need to follow new tax requirements. Māori authorities need to report income details in IR8 tax returns.