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Business income tax Tāke moni whiwhi mō ngā pakihi

Income equalisation scheme

The income equalisation scheme allows farmers, fishers and foresters who are eligible taxpayers to even out fluctuations in income by spreading their gross income from year to year.

Discretionary relief

For farmers whose current or future income will be significantly affected by extreme events.

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Find out who is an eligible taxpayer and examples of activities that would and would not qualify.

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How the scheme works

Find out more about how the income equalisation scheme works.

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Find out how to make a deposit, restrictions on deposits and new deposits from a refund.

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Find out about requesting an income equalisation refund and refunds for adverse events or hardship.

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During adverse events

The adverse event income equalisation scheme is repealed for years starting after 18 March 2019. Farmers can now use the main income equalisation scheme for this purpose.

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Special circumstances

There are a number of circumstances where the usual income equalisation regulations may not apply.

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Terms related to income equalisation.

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