Māori Trusts & Marae · Māori Authorities
Accountants for Māori Authorities
The 17.5% rate, credits for your owners, and every return done right.
Electing to be a Māori authority can lower the tax your trust or incorporation pays and pass tax credits to owners with their distributions. It also brings its own rules, returns and deadlines. We look after the whole cycle, so your trustees can focus on the whenua (land) and the people.
A kōrero is a no-obligation chat, by phone, video or over a coffee.
The basics
What Is a Māori Authority?
A Māori authority is a Māori land trust, incorporation, marae or other eligible Māori organisation that has chosen to be taxed under special rules built for collectively owned Māori assets. It pays income tax at 17.5%, and attaches Māori authority credits to the taxable distributions it pays its owners.
Electing isn't right for every trust. It depends on the trust's income, how much it distributes, its owners' tax rates and whether it has charitable status. We run the numbers before you decide.
Read our Māori Authority tax guide →Who can elect
- Ahu Whenua trusts, Māori incorporations and other trusts and companies under Te Ture Whenua Māori Act 1993
- Marae (communal meeting places), which are generally treated as Māori authorities
- Māori Trust Boards, and mandated iwi (tribal) organisations and their asset-holding companies
- Trusts and companies managing Treaty settlement assets for Māori claimants
Ngā Ratonga · Our Services
How We Help Māori Authorities
Should You Elect?
We model the tax for the trust and its owners, including charitable status, and give your board a clear recommendation.
Election and Set-Up
The election form (IR483), the Māori authority credit account (MACA) and the records you'll need from day one.
Annual Returns
Financial statements, the income tax return (IR8) and the credit account return (IR8J), filed on time.
Distributions to Owners
Taxable or non-taxable, the credits to attach, owner statements and the monthly report to Inland Revenue.
How it works
How Māori Authority Credits Reach Your Owners
- 01
The Authority Pays Tax
Tax at 17.5% on its taxable income. The tax paid is recorded in its credit account.
- 02
It Pays a Distribution
Credits are attached, up to $17.50 for every $82.50 paid. The first distribution in the year sets the ratio.
- 03
The Owner's Tax
Credits count towards the owner's own tax. Any excess is refunded; any shortfall is a top-up.
Free guide for trustees
Māori Authority Tax Explained
The rate, credits, distributions, a checklist before you pay owners, and the key dates, on three easy pages. Print it or share it with your board.
Pricing
Fixed Fees, Agreed Before We Start
Annual accounts and Māori authority returns from $1,650 + GST a year. Distributions, AGMs and board support can be added as you need them.
Common Questions
What is the Māori authority tax rate?
17.5% of taxable income. Ordinary trustee income is taxed at 39%, and companies pay 28%.
Is a Māori authority the same as an Ahu Whenua trust?
No. An Ahu Whenua trust is a type of trust under Te Ture Whenua Māori Act 1993. It becomes a Māori authority for tax only if it elects to.
Do owners pay tax on distributions?
Taxable distributions are income for the owner. The credits attached count towards their tax: any excess is refunded, and if the credits don't cover their tax, they pay the difference.
Should every Māori land trust elect?
Not always. It depends on the trust's income, how much it distributes, its owners' tax rates and whether it has charitable status. We'll run the numbers with your board.
Can you take over from our current accountant?
Yes. We'll handle the handover, collect last year's records and the credit account history, and get Xero set up if the trust isn't on it already.
Let's Have a Kōrero About Your Trust
Thinking about electing, or already a Māori authority and want it done properly? Tell us where your trust is at.
See everything we do for Māori trusts and marae →
Tania-Rose Tamati
Tumu Whakarae (CEO)
Erin Wirihana
Projects Team Leader, Taupō