{
  "better_direction": null,
  "coverage": {
    "end": "2025-06-30",
    "start": "1971-04-01"
  },
  "description": "Tax actually received in cash each year, from 1972. Before 1994 these are cash receipts; from 1994 Treasury takes them from the core Crown net cash flow statement. For tax measured on an accrual basis (when it is earned rather than received), see core Crown tax revenue.",
  "id": "tax-receipts",
  "issues": [
    {
      "acknowledged": "Source inconsistency: on the \"Revenue, Surplus measures\" sheet the % of GDP table labels 1994–1996 as \"IFRS, June Years\" while the $ millions table labels them \"old-GAAP\". Treasury's footnote says these years were not backdated to IFRS, so the old-GAAP label is used for both. Reviewed 2026-10-10.",
      "code": "basis-mismatch",
      "dataset": "tax-receipts",
      "level": "info",
      "message": "1993/94: $m block says \"old-gaap\", % GDP block says \"ifrs\" (using \"old-gaap\")",
      "period": "1994-06-30",
      "series": "total-crown-tax-receipts.pct-gdp"
    },
    {
      "acknowledged": "Source inconsistency: on the \"Revenue, Surplus measures\" sheet the % of GDP table labels 1994–1996 as \"IFRS, June Years\" while the $ millions table labels them \"old-GAAP\". Treasury's footnote says these years were not backdated to IFRS, so the old-GAAP label is used for both. Reviewed 2026-10-10.",
      "code": "basis-mismatch",
      "dataset": "tax-receipts",
      "level": "info",
      "message": "1994/95: $m block says \"old-gaap\", % GDP block says \"ifrs\" (using \"old-gaap\")",
      "period": "1995-06-30",
      "series": "total-crown-tax-receipts.pct-gdp"
    },
    {
      "acknowledged": "Source inconsistency: on the \"Revenue, Surplus measures\" sheet the % of GDP table labels 1994–1996 as \"IFRS, June Years\" while the $ millions table labels them \"old-GAAP\". Treasury's footnote says these years were not backdated to IFRS, so the old-GAAP label is used for both. Reviewed 2026-10-10.",
      "code": "basis-mismatch",
      "dataset": "tax-receipts",
      "level": "info",
      "message": "1995/96: $m block says \"old-gaap\", % GDP block says \"ifrs\" (using \"old-gaap\")",
      "period": "1996-06-30",
      "series": "total-crown-tax-receipts.pct-gdp"
    }
  ],
  "kind": "level",
  "limitations": [
    "Treasury notes the series from 1994 is \"not strictly comparable\" with earlier years because the reporting entities covered differ \u2014 treat 1993/94 as a break.",
    "Between 1987 and 1993 receipts include GST paid on government purchases.",
    "The basis label on each year records the accounting framework of the year's financial statements; the measure itself is cash throughout."
  ],
  "provenance": {
    "adapter": "treasury-hfi",
    "origin": "https://www.treasury.govt.nz/sites/default/files/2026-01/fiscaltimeseries1972-2025-year-end25.xlsx",
    "retrieved_at": "2026-10-10T18:15:21.570Z",
    "sha256": "de59f9028a81a697ee66eea04861edfd8e2c3a7e472b3b8798d976951964f70f",
    "snapshot": "data/raw/treasury-hfi/2026-10-10_de59f9028a81.xlsx"
  },
  "related": [
    "core-crown-tax-revenue",
    "historical-cash-measures"
  ],
  "series": [
    {
      "frequency": "annual",
      "group": "Tax and Revenue",
      "id": "total-crown-tax-receipts.nzd-m",
      "notes": [
        "* GAAP data for Total Crown Operating Balance, core Crown tax Revenue and core Crown Revenue for these years has not been backdated on IFRS basis",
        "† Data for receipts and revenue for these years include GST paid on government purchases",
        "^ Total Crown revenue has been restated to exclude Income Related Rent Subsidy between government reporting entities",
        "# 2019 results have been restated in the adoption of new PBE standards.  Further information can be found in note 28 of the 2019/20 financial statements of government.",
        "The source's % of GDP table labels some years with a different accounting basis than its $ millions table; we use the $ millions label for both."
      ],
      "observations": [
        {
          "basis": "cash",
          "end": "1972-03-31",
          "label": "Year to Mar 1972",
          "period": "1972-03-31",
          "start": "1971-04-01",
          "value": 1707
        },
        {
          "basis": "cash",
          "end": "1973-03-31",
          "label": "Year to Mar 1973",
          "period": "1973-03-31",
          "start": "1972-04-01",
          "value": 1926.7
        },
        {
          "basis": "cash",
          "end": "1974-03-31",
          "label": "Year to Mar 1974",
          "period": "1974-03-31",
          "start": "1973-04-01",
          "value": 2395
        },
        {
          "basis": "cash",
          "end": "1975-03-31",
          "label": "Year to Mar 1975",
          "period": "1975-03-31",
          "start": "1974-04-01",
          "value": 2865.5
        },
        {
          "basis": "cash",
          "end": "1976-03-31",
          "label": "Year to Mar 1976",
          "period": "1976-03-31",
          "start": "1975-04-01",
          "value": 3185.5
        },
        {
          "basis": "cash",
          "end": "1977-03-31",
          "label": "Year to Mar 1977",
          "period": "1977-03-31",
          "start": "1976-04-01",
          "value": 3845.3
        },
        {
          "basis": "cash",
          "end": "1978-03-31",
          "label": "Year to Mar 1978",
          "period": "1978-03-31",
          "start": "1977-04-01",
          "value": 4626.3
        },
        {
          "basis": "cash",
          "end": "1979-03-31",
          "label": "Year to Mar 1979",
          "period": "1979-03-31",
          "start": "1978-04-01",
          "value": 4989.5
        },
        {
          "basis": "cash",
          "end": "1980-03-31",
          "label": "Year to Mar 1980",
          "period": "1980-03-31",
          "start": "1979-04-01",
          "value": 6019.9
        },
        {
          "basis": "cash",
          "end": "1981-03-31",
          "label": "Year to Mar 1981",
          "period": "1981-03-31",
          "start": "1980-04-01",
          "value": 7050.6
        },
        {
          "basis": "cash",
          "end": "1982-03-31",
          "label": "Year to Mar 1982",
          "period": "1982-03-31",
          "start": "1981-04-01",
          "value": 8798.2
        },
        {
          "basis": "cash",
          "end": "1983-03-31",
          "label": "Year to Mar 1983",
          "period": "1983-03-31",
          "start": "1982-04-01",
          "value": 10097.4
        },
        {
          "basis": "cash",
          "end": "1984-03-31",
          "label": "Year to Mar 1984",
          "period": "1984-03-31",
          "start": "1983-04-01",
          "value": 10431.4
        },
        {
          "basis": "cash",
          "end": "1985-03-31",
          "label": "Year to Mar 1985",
          "period": "1985-03-31",
          "start": "1984-04-01",
          "value": 11913.6
        },
        {
          "basis": "cash",
          "end": "1986-03-31",
          "label": "Year to Mar 1986",
          "period": "1986-03-31",
          "start": "1985-04-01",
          "value": 14235.9
        },
        {
          "basis": "cash",
          "end": "1987-03-31",
          "label": "Year to Mar 1987",
          "markers": [
            "†"
          ],
          "period": "1987-03-31",
          "start": "1986-04-01",
          "value": 17408.1
        },
        {
          "basis": "cash",
          "end": "1988-03-31",
          "label": "Year to Mar 1988",
          "markers": [
            "†"
          ],
          "period": "1988-03-31",
          "start": "1987-04-01",
          "value": 21528.1
        },
        {
          "basis": "cash",
          "end": "1989-03-31",
          "label": "Year to Mar 1989",
          "markers": [
            "†"
          ],
          "period": "1989-03-31",
          "start": "1988-04-01",
          "value": 22864
        },
        {
          "basis": "cash",
          "end": "1990-06-30",
          "label": "1989/90",
          "markers": [
            "†"
          ],
          "period": "1990-06-30",
          "start": "1989-07-01",
          "value": 26198.2
        },
        {
          "basis": "cash",
          "end": "1991-06-30",
          "label": "1990/91",
          "markers": [
            "†"
          ],
          "period": "1991-06-30",
          "start": "1990-07-01",
          "value": 25797
        },
        {
          "basis": "cash",
          "end": "1992-06-30",
          "label": "1991/92",
          "markers": [
            "†"
          ],
          "period": "1992-06-30",
          "start": "1991-07-01",
          "value": 24843
        },
        {
          "basis": "cash",
          "end": "1993-06-30",
          "label": "1992/93",
          "markers": [
            "†"
          ],
          "period": "1993-06-30",
          "start": "1992-07-01",
          "value": 25980
        },
        {
          "basis": "old-gaap",
          "end": "1994-06-30",
          "label": "1993/94",
          "markers": [
            "*"
          ],
          "period": "1994-06-30",
          "start": "1993-07-01",
          "value": 27571
        },
        {
          "basis": "old-gaap",
          "end": "1995-06-30",
          "label": "1994/95",
          "markers": [
            "*"
          ],
          "period": "1995-06-30",
          "start": "1994-07-01",
          "value": 29961
        },
        {
          "basis": "old-gaap",
          "end": "1996-06-30",
          "label": "1995/96",
          "markers": [
            "*"
          ],
          "period": "1996-06-30",
          "start": "1995-07-01",
          "value": 32319
        },
        {
          "basis": "ifrs",
          "end": "1997-06-30",
          "label": "1996/97",
          "period": "1997-06-30",
          "start": "1996-07-01",
          "value": 31731
        },
        {
          "basis": "ifrs",
          "end": "1998-06-30",
          "label": "1997/98",
          "period": "1998-06-30",
          "start": "1997-07-01",
          "value": 33059
        },
        {
          "basis": "ifrs",
          "end": "1999-06-30",
          "label": "1998/99",
          "period": "1999-06-30",
          "start": "1998-07-01",
          "value": 32384
        },
        {
          "basis": "ifrs",
          "end": "2000-06-30",
          "label": "1999/00",
          "period": "2000-06-30",
          "start": "1999-07-01",
          "value": 33864
        },
        {
          "basis": "ifrs",
          "end": "2001-06-30",
          "label": "2000/01",
          "markers": [
            "^"
          ],
          "period": "2001-06-30",
          "start": "2000-07-01",
          "value": 36250
        },
        {
          "basis": "ifrs",
          "end": "2002-06-30",
          "label": "2001/02",
          "markers": [
            "^"
          ],
          "period": "2002-06-30",
          "start": "2001-07-01",
          "value": 38862
        },
        {
          "basis": "ifrs",
          "end": "2003-06-30",
          "label": "2002/03",
          "markers": [
            "^"
          ],
          "period": "2003-06-30",
          "start": "2002-07-01",
          "value": 39842
        },
        {
          "basis": "ifrs",
          "end": "2004-06-30",
          "label": "2003/04",
          "markers": [
            "^"
          ],
          "period": "2004-06-30",
          "start": "2003-07-01",
          "value": 42777
        },
        {
          "basis": "pbe",
          "end": "2005-06-30",
          "label": "2004/05",
          "markers": [
            "^"
          ],
          "period": "2005-06-30",
          "start": "2004-07-01",
          "value": 46867
        },
        {
          "basis": "pbe",
          "end": "2006-06-30",
          "label": "2005/06",
          "markers": [
            "^"
          ],
          "period": "2006-06-30",
          "start": "2005-07-01",
          "value": 49706
        },
        {
          "basis": "pbe",
          "end": "2007-06-30",
          "label": "2006/07",
          "markers": [
            "^"
          ],
          "period": "2007-06-30",
          "start": "2006-07-01",
          "value": 52157
        },
        {
          "basis": "pbe",
          "end": "2008-06-30",
          "label": "2007/08",
          "markers": [
            "^"
          ],
          "period": "2008-06-30",
          "start": "2007-07-01",
          "value": 55168
        },
        {
          "basis": "pbe",
          "end": "2009-06-30",
          "label": "2008/09",
          "markers": [
            "^"
          ],
          "period": "2009-06-30",
          "start": "2008-07-01",
          "value": 51119
        },
        {
          "basis": "pbe",
          "end": "2010-06-30",
          "label": "2009/10",
          "markers": [
            "^"
          ],
          "period": "2010-06-30",
          "start": "2009-07-01",
          "value": 50104
        },
        {
          "basis": "pbe",
          "end": "2011-06-30",
          "label": "2010/11",
          "markers": [
            "^"
          ],
          "period": "2011-06-30",
          "start": "2010-07-01",
          "value": 50418
        },
        {
          "basis": "pbe",
          "end": "2012-06-30",
          "label": "2011/12",
          "markers": [
            "^"
          ],
          "period": "2012-06-30",
          "start": "2011-07-01",
          "value": 53582
        },
        {
          "basis": "pbe",
          "end": "2013-06-30",
          "label": "2012/13",
          "markers": [
            "^"
          ],
          "period": "2013-06-30",
          "start": "2012-07-01",
          "value": 56413
        },
        {
          "basis": "pbe",
          "end": "2014-06-30",
          "label": "2013/14",
          "markers": [
            "^"
          ],
          "period": "2014-06-30",
          "start": "2013-07-01",
          "value": 59853
        },
        {
          "basis": "pbe",
          "end": "2015-06-30",
          "label": "2014/15",
          "markers": [
            "^"
          ],
          "period": "2015-06-30",
          "start": "2014-07-01",
          "value": 64945
        },
        {
          "basis": "pbe",
          "end": "2016-06-30",
          "label": "2015/16",
          "markers": [
            "^"
          ],
          "period": "2016-06-30",
          "start": "2015-07-01",
          "value": 69027
        },
        {
          "basis": "pbe",
          "end": "2017-06-30",
          "label": "2016/17",
          "markers": [
            "^"
          ],
          "period": "2017-06-30",
          "start": "2016-07-01",
          "value": 73099
        },
        {
          "basis": "pbe",
          "end": "2018-06-30",
          "label": "2017/18",
          "markers": [
            "^"
          ],
          "period": "2018-06-30",
          "start": "2017-07-01",
          "value": 78566
        },
        {
          "basis": "pbe",
          "end": "2019-06-30",
          "label": "2018/19",
          "markers": [
            "^",
            "#"
          ],
          "period": "2019-06-30",
          "start": "2018-07-01",
          "value": 83017
        },
        {
          "basis": "pbe",
          "end": "2020-06-30",
          "label": "2019/20",
          "period": "2020-06-30",
          "start": "2019-07-01",
          "value": 83156
        },
        {
          "basis": "pbe",
          "end": "2021-06-30",
          "label": "2020/21",
          "period": "2021-06-30",
          "start": "2020-07-01",
          "value": 95382
        },
        {
          "basis": "pbe",
          "end": "2022-06-30",
          "label": "2021/22",
          "period": "2022-06-30",
          "start": "2021-07-01",
          "value": 102712
        },
        {
          "basis": "pbe",
          "end": "2023-06-30",
          "label": "2022/23",
          "period": "2023-06-30",
          "start": "2022-07-01",
          "value": 110786
        },
        {
          "basis": "pbe",
          "end": "2024-06-30",
          "label": "2023/24",
          "period": "2024-06-30",
          "start": "2023-07-01",
          "value": 116042
        },
        {
          "basis": "pbe",
          "end": "2025-06-30",
          "label": "2024/25",
          "period": "2025-06-30",
          "start": "2024-07-01",
          "value": 121183
        }
      ],
      "period_convention": "Fiscal years. Year ended 31 March to 1989, year ended 30 June from 1990 (the April–June 1989 quarter falls between the two).",
      "source_label": "Total Crown Tax Receipts",
      "title": "Tax receipts (cash)",
      "unit": "nzd_millions"
    },
    {
      "frequency": "annual",
      "group": "Tax and Revenue",
      "id": "total-crown-tax-receipts.pct-gdp",
      "notes": [
        "* GAAP data for Total Crown Operating Balance, core Crown tax Revenue and core Crown Revenue for these years has not been backdated on IFRS basis",
        "† Data for receipts and revenue for these years include GST paid on government purchases",
        "^ Total Crown revenue has been restated to exclude Income Related Rent Subsidy between government reporting entities",
        "# 2019 results have been restated in the adoption of new PBE standards.  Further information can be found in note 28 of the 2019/20 financial statements of government.",
        "The source's % of GDP table labels some years with a different accounting basis than its $ millions table; we use the $ millions label for both."
      ],
      "observations": [
        {
          "basis": "cash",
          "end": "1972-03-31",
          "label": "Year to Mar 1972",
          "period": "1972-03-31",
          "start": "1971-04-01",
          "value": 24.4206008584
        },
        {
          "basis": "cash",
          "end": "1973-03-31",
          "label": "Year to Mar 1973",
          "period": "1973-03-31",
          "start": "1972-04-01",
          "value": 23.8452970297
        },
        {
          "basis": "cash",
          "end": "1974-03-31",
          "label": "Year to Mar 1974",
          "period": "1974-03-31",
          "start": "1973-04-01",
          "value": 25.584873411
        },
        {
          "basis": "cash",
          "end": "1975-03-31",
          "label": "Year to Mar 1975",
          "period": "1975-03-31",
          "start": "1974-04-01",
          "value": 28.084876997
        },
        {
          "basis": "cash",
          "end": "1976-03-31",
          "label": "Year to Mar 1976",
          "period": "1976-03-31",
          "start": "1975-04-01",
          "value": 27.6855553624
        },
        {
          "basis": "cash",
          "end": "1977-03-31",
          "label": "Year to Mar 1977",
          "period": "1977-03-31",
          "start": "1976-04-01",
          "value": 27.5214715145
        },
        {
          "basis": "cash",
          "end": "1978-03-31",
          "label": "Year to Mar 1978",
          "period": "1978-03-31",
          "start": "1977-04-01",
          "value": 29.5289461926
        },
        {
          "basis": "cash",
          "end": "1979-03-31",
          "label": "Year to Mar 1979",
          "period": "1979-03-31",
          "start": "1978-04-01",
          "value": 28.0151600225
        },
        {
          "basis": "cash",
          "end": "1980-03-31",
          "label": "Year to Mar 1980",
          "period": "1980-03-31",
          "start": "1979-04-01",
          "value": 29.2996203641
        },
        {
          "basis": "cash",
          "end": "1981-03-31",
          "label": "Year to Mar 1981",
          "period": "1981-03-31",
          "start": "1980-04-01",
          "value": 29.392196098
        },
        {
          "basis": "cash",
          "end": "1982-03-31",
          "label": "Year to Mar 1982",
          "period": "1982-03-31",
          "start": "1981-04-01",
          "value": 30.3093564834
        },
        {
          "basis": "cash",
          "end": "1983-03-31",
          "label": "Year to Mar 1983",
          "period": "1983-03-31",
          "start": "1982-04-01",
          "value": 30.2082211452
        },
        {
          "basis": "cash",
          "end": "1984-03-31",
          "label": "Year to Mar 1984",
          "period": "1984-03-31",
          "start": "1983-04-01",
          "value": 28.0015032346
        },
        {
          "basis": "cash",
          "end": "1985-03-31",
          "label": "Year to Mar 1985",
          "period": "1985-03-31",
          "start": "1984-04-01",
          "value": 28.2018748225
        },
        {
          "basis": "cash",
          "end": "1986-03-31",
          "label": "Year to Mar 1986",
          "period": "1986-03-31",
          "start": "1985-04-01",
          "value": 29.1844851268
        },
        {
          "basis": "cash",
          "end": "1987-03-31",
          "label": "Year to Mar 1987",
          "markers": [
            "†"
          ],
          "period": "1987-03-31",
          "start": "1986-04-01",
          "value": 30.0383069039
        },
        {
          "basis": "cash",
          "end": "1988-03-31",
          "label": "Year to Mar 1988",
          "markers": [
            "†"
          ],
          "period": "1988-03-31",
          "start": "1987-04-01",
          "value": 33.0352785919
        },
        {
          "basis": "cash",
          "end": "1989-03-31",
          "label": "Year to Mar 1989",
          "markers": [
            "†"
          ],
          "period": "1989-03-31",
          "start": "1988-04-01",
          "value": 32.3719718529
        },
        {
          "basis": "cash",
          "end": "1990-06-30",
          "label": "1989/90",
          "markers": [
            "†"
          ],
          "period": "1990-06-30",
          "start": "1989-07-01",
          "value": 34.8658504126
        },
        {
          "basis": "cash",
          "end": "1991-06-30",
          "label": "1990/91",
          "markers": [
            "†"
          ],
          "period": "1991-06-30",
          "start": "1990-07-01",
          "value": 33.961742519
        },
        {
          "basis": "cash",
          "end": "1992-06-30",
          "label": "1991/92",
          "markers": [
            "†"
          ],
          "period": "1992-06-30",
          "start": "1991-07-01",
          "value": 32.2955124539
        },
        {
          "basis": "cash",
          "end": "1993-06-30",
          "label": "1992/93",
          "markers": [
            "†"
          ],
          "period": "1993-06-30",
          "start": "1992-07-01",
          "value": 32.7414334144
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          "basis": "pbe",
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          "basis": "pbe",
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          "value": 27.7852384184
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      ],
      "period_convention": "Fiscal years. Year ended 31 March to 1989, year ended 30 June from 1990 (the April–June 1989 quarter falls between the two).",
      "source_label": "Total Crown Tax Receipts",
      "title": "Tax receipts (cash)",
      "unit": "percent_of_gdp"
    }
  ],
  "source": {
    "edition": "Update for Year End 30 June 2025",
    "id": "treasury-hfi",
    "landing_url": "https://www.treasury.govt.nz/publications/information-release/data-fiscal-time-series-historical-fiscal-indicators",
    "licence": {
      "attribution": "Source: The Treasury, Fiscal Time Series – Historical Fiscal Indicators, licensed under CC BY 4.0. Figures transformed and calculated by NZ in Numbers.",
      "checked_on": "2026-10-10",
      "evidence": "Treasury's copyright page (treasury.govt.nz/copyright-and-licensing) states most material is Crown copyright licensed CC BY 4.0. Read via search summary because the page blocks automated access \u2014 confirm in a browser and set status to confirmed.",
      "exclusions": "Treasury logos, emblems, trade marks and website design are not covered and must not be reused.",
      "name": "Creative Commons Attribution 4.0 International (CC BY 4.0)",
      "reuse": "open-licence",
      "status": "reported",
      "url": "https://creativecommons.org/licenses/by/4.0/"
    },
    "name": "Fiscal Time Series – Historical Fiscal Indicators",
    "organisation": "The Treasury (New Zealand)",
    "publication_date": "2026-01-09"
  },
  "title": "Tax receipts (cash)",
  "topic": "government-finances"
}