New Zealand

Individual - Taxes on personal income

Last reviewed - 23 July 2024

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 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