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New Zealand
Individual - Taxes on personal income
Last reviewed - 12 January 2026A 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 (PIT) rates
Individual tax rates thresholds were last modified in 2024. The following rates and thresholds have applied since 31 July 2024:
| 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 |
Trustee tax rate
Trustee income is subject to a tax rate of 39% from the 2024/25 income year, subject to some limited exclusions.
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