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New Zealand
Individual - Taxes on personal income
Last reviewed - 27 September 2023A 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 | - | 10.5 |
| 14,000 | 48,000 | 1,470 | 17.5 |
| 48,000 | 70,000 | 7,420 | 30 |
| 70,000 | 180,000 | 14,020 | 33 |
| 180,000 | and above | 50,320 | 39 |
* New Zealand dollars
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