Income tax in your first year of business
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Income tax in your first year of business
Form Number: IR325 / Form Code: IR325
About this resource
An IRD fact sheet about income tax during your first year in business.
Edition listed on the IRD guidance page: April 2022. This older edition is still linked by IRD; check current rates and requirements on the official web page rather than relying on the PDF alone.
Check before use
Check the current IRD guidance for the resource’s purpose, applicable period and how to use or submit it.
Official document language: English.
Sources checked: 12 September 2026.
Official IRD resources
This page is also available in:
简体中文
