New Zealand tax guide
Planning reference for New Zealand using NZD salary values.
This is not an official government calculation. Confirm final details with New Zealand Inland Revenue or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Standard employee with one primary income source. KiwiSaver, student loans, independent-earner credits and tailored tax codes are excluded.
Reference details
| Currency | NZD |
|---|---|
| National tax label | Income Tax |
| Personal allowance | Not modeled |
| Employee contributions | 2026/27 ACC earners levy: 1.75% of liable earnings up to NZD 156,641. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 10.5% | Up to 15,600 NZD |
| 2 | 17.5% | Up to 53,500 NZD |
| 3 | 30.0% | Up to 78,100 NZD |
| 4 | 33.0% | Up to 180,000 NZD |
| 5 | 39.0% | Top bracket and above |
Official source
New Zealand Inland Revenue: https://www.ird.govt.nz/
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.