New Zealand

Individual - Taxes on personal income

Last reviewed - 09 July 2025

A resident of New Zealand is subject to tax on worldwide income. A non-resident is subject to tax only on income from sources in New Zealand.

Personal income tax rates

Individual tax rates have recently been modified:

Taxable income (NZD) Marginal rate (%)
0 - 15,600 10.5
15,601 - 53,500 17.5
53,501 - 78,100 30.0
78,101 - 180,000 33.0
180,001 and above 39.0