Revenue Statistics Details of Tax Revenue - New Zealand
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Contact OECD.RevenueStatistics@oecd.org. Including the subject line 'Revenue Statistics Country Table - New Zealand', which will help us answer your enquiry more quickly
Click to expand Data source(s) used
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Local Authorities Statistics, Department of Statistics, Wellington.
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Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
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The data was last received and processed in June 2017.
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New Zealand Dollar
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Millions
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Heading 1000: Tax credits to exporters under the export incentives schemes are non-wastable, but that part of the excess of tax liability paid out to taxpayers is not identifiable. Heading 1100: The figures up to 1969 include revenues collected by a social security income tax. The base of this tax was the same as the ordinary income tax base and the two have now been incorporated into a single income tax.

Heading 5121: From October 1986 incorporates that portion of the selective impost on wine, spirits, tobacco and motor vehicles which was formerly collected and reported as sales tax. The revenue collected on those imported goods which are subject to the equivalent of the domestic excise has been classified as excise duty. In this respect, there is a discontinuity between the excises recorded before and after October 1986.

Heading 5210: The other local authority licence fees include some small items which could be regarded as non-tax revenues.

Heading for non-wastable tax credits 1110 comprises four Family assistance tax credits. The total in item 1100 is net of the tax expenditure component but not net of the transfer component.

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For the years before 1989 data are on a fiscal year basis ending 31st March. The figures provided for 1989 and onwards relate to the financial year ending 30th June of the following year.
Click to expand Link to Release calendar
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Click to expand Other data characteristics
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From 1993, data are on accrual basis.
Revenue Statistics Details of Tax Revenue - New ZealandContact person/organisation
Contact OECD.RevenueStatistics@oecd.org. Including the subject line 'Revenue Statistics Country Table - New Zealand', which will help us answer your enquiry more quickly
Data source(s) used
Local Authorities Statistics, Department of Statistics, Wellington.
Direct source
Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
Date last input received
The data was last received and processed in June 2017.
Unit of measure usedNew Zealand DollarPower codeMillionsVariables collected
Heading 1000: Tax credits to exporters under the export incentives schemes are non-wastable, but that part of the excess of tax liability paid out to taxpayers is not identifiable. Heading 1100: The figures up to 1969 include revenues collected by a social security income tax. The base of this tax was the same as the ordinary income tax base and the two have now been incorporated into a single income tax.

Heading 5121: From October 1986 incorporates that portion of the selective impost on wine, spirits, tobacco and motor vehicles which was formerly collected and reported as sales tax. The revenue collected on those imported goods which are subject to the equivalent of the domestic excise has been classified as excise duty. In this respect, there is a discontinuity between the excises recorded before and after October 1986.

Heading 5210: The other local authority licence fees include some small items which could be regarded as non-tax revenues.

Heading for non-wastable tax credits 1110 comprises four Family assistance tax credits. The total in item 1100 is net of the tax expenditure component but not net of the transfer component.

Reference period
For the years before 1989 data are on a fiscal year basis ending 31st March. The figures provided for 1989 and onwards relate to the financial year ending 30th June of the following year.
Link to Release calendar
This data is released at the same time as the annual OECD Revenue Statistics publication. The latest edition became available in November 2017.
Revenue Statistics|Statistiques des recettes publiqueshttp://dx.doi.org/10.1787/19963726
Other data characteristics
From 1993, data are on accrual basis.