You don’t need to understand everything before you begin. Start here for a quick, plain-English intro and a free tool that does most of the heavy lifting. Boom chicka wow-wow.
Your carbon journey starts here.
Kia ora! We're glad you're here.
Climate change is a defining challenge of our time, and while that can feel overwhelming, here’s the thing: business owners like you are actually really well-placed to do something about it. You control your operations, your spending, your supply chain choices. That’s a lot of levers.
This resource is designed to help you take your first (or next) step, at whatever pace works for you.
Where are you on your journey?
Just getting started 🌱
I'm new to all this and want a simple first step.
I want to understand it first 📖
Walk me through how carbon footprints actually work.
Prefer to get your head around the concepts before diving in? This section covers the essentials: what gets measured, how it’s calculated, and which approach suits your business.
Ready to go deeper 🚀
I want formal measurement, reporting or certification.
If you’re ready to go beyond the basics — for stakeholder reporting, supply chain engagement, or formal certification — we can help with that too.
What is provisional tax?
Provisional tax is basically like pre-paying your income tax in instalments, instead of getting one big bill at the end of the year.
If your last tax bill was over $5,000, the IRD assumes you’ll earn roughly the same this year and expects you to pay tax as you go, usually in two or three instalments throughout the year.
It’s designed to help smooth out your cashflow and avoid nasty surprises come year-end.
Provisional tax is based on what the IRD thinks you’ll earn, not your actual income right now. So if your income rises or falls, your payments might not line up perfectly.
How do I become a provisional tax payer?
You don’t need to apply for provisional tax – it happens automatically. The IRD looks at your residual income tax (RIT), which is the tax your company, trust, or you personally still owe after any tax credits.
If your RIT is over $5,000, the IRD will issue provisional tax instalments for the following year.
Understanding this threshold and the instalment dates helps you plan your cashflow.
Ready to take the next step?
We’d love to hear about your goals — and how we can help you reach them.