Several retirement villages have paid no tax for at least 10 years, it has been reported.
According to NBR, a review of financial statements for Ryman Healthcare, Summerset and Metlifecare revealed that none had paid tax since at least 2007.
Over that period, the retirement care providers, which receive government-funded pay rises for staff, reported collective profits of $2.29 billion and paid dividends of $509 million, NBR said.
Finance Minister Steven Joyce told NBR the government had no plans for a specific review of the tax position for retirement villages.
"However, Inland Revenue is reviewing sectors of the economy that appear to pay a low level of tax relative to their accounting profits.
"If this work reveals a policy problem for any of the sectors, including the retirement villages sector, the government would put this on the tax policy work programme."