New Zealand

Individual - Taxes on personal income

Last reviewed - 21 July 2022

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 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