Contact Us
New Zealand
Individual - Taxes on personal income
Last reviewed - 20 December 2024A 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 (%) | |
| Prior to 31 July 2024 | As of 31 July 2024 | |
| 0 - 14,000 | 0 - 15,600 | 10.5 |
| 14,001 - 48,000 | 15,601 - 53,500 | 17.5 |
| 48,001 - 70,000 | 53,501 - 78,100 | 30.0 |
| 70,001 - 180,000 | 78,101 - 180,000 | 33.0 |
| 180,001 and above | 180,001 and above | 39.0 |
New Zealand contacts
New Zealand contacts
New Zealand News
