"Small businesses are the real backbone of the NZ economy, and TOP wants to help them succeed."

TOP's vision

TOP will recognise the vital role small and medium-sized businesses play in the NZ economy, and help them to work smarter, not harder.

TOP will

  • Abolish provisional tax for small businesses.
  • Remove Fringe Benefit Tax (FBT) on low emission vehicles.
  • Provide grants of up to $10,000 for small businesses to move towards digital technology, and improve energy and resource efficiency.
  • Rein in big business with better competition law, and make sure they pay on time.
  • Encourage investment away from property into businesses that create jobs and exports.
  • Invest in 21st-century infrastructure.
  • Make research, education and training more responsive to your needs, and we’ll give vocational education proper recognition.

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For more details on TOP's Smart Small Business plan, click the policy tiles below.