The tribe's commercial arm, Tainui Group Holdings (TGH), is among the entities owned by the iwi that are exempt from paying income tax.

Do iwi businesses pay tax?

It then continues along the lines that iwi-based businesses have a very substantial advantage over other businesses because they pay no tax.

Do Maori businesses pay tax in NZ?

Māori authorities have special tax rules for income tax. They must keep accurate tax records for at least 7 years. It is important that they pay the correct amount of tax on any taxable income they receive. Distributions or payments from Māori authorities to members can be taxable or non taxable.