NZ Income Tax Calculator
Calculate your New Zealand income tax for 2025-26 or 2024-25. Includes full bracket breakdown.
Frequently Asked Questions
What are the NZ income tax rates for 2025-26?
For 2025-26: 10.5% on $0–$14,000; 17.5% on $14,001–$48,000; 30% on $48,001–$70,000; 33% on $70,001–$180,000; 39% on income over $180,000. There is no personal allowance — tax applies from the first dollar.
Is there a tax-free threshold in New Zealand?
No. Unlike Australia or the UK, New Zealand has no personal allowance or tax-free threshold. Tax is payable from the first dollar of income earned.
What is a marginal tax rate?
Your marginal tax rate is the rate applied to your last dollar of income — the highest bracket you fall into. It differs from your effective rate, which is your total tax as a percentage of gross income.
What is PAYE?
PAYE (Pay As You Earn) is the system employers use to deduct income tax from wages and salaries before paying employees. IRD sets the rates and your employer remits the tax directly.
Sources
Tax rates sourced from Inland Revenue (IRD). Rates correct for 2024-25 and 2025-26 tax years (1 April – 31 March).