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 (%)|
- New Zealand dollars
The New Zealand Government has legislated a new income tax rate of 39% on income over $180,000 that will come into force on 1 April 2021.