New Zealand

Individual - Taxes on personal income

Last reviewed - 20 July 2021

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 1,470 10.5
14,001 48,000 7,420 17.5
48,001 70,000 14,020 30
70,001 180,000 36,300  33
180,001 and above 39
  • New Zealand dollars
  • From 1 April 2021 any income over $180,000 is taxed at a marginal rate of 39%.