New Zealand
Individual - Taxes on personal income
Last reviewed - 23 July 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 |