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New Zealand
Individual - Taxes on personal income
Last reviewed - 16 December 2019A 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 are currently as follows:
| Taxable income (NZD*) | Tax on column 1 (NZD) | Tax on excess (%) | |
| Over | Not over | ||
| 0 | 14,000 | 1,470 | 10.5 |
| 14,001 | 48,000 | 7,420 | 17.5 |
| 48,001 | 70,000 | 14,020 | 30 |
| 70,001 | and above | 33 | |
* New Zealand dollars
