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New Zealand
Individual - Taxes on personal income
Last reviewed - 09 July 2025A 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 (PIT) rates
Individual tax rates have recently been modified:
| Taxable income (NZD) | Marginal rate (%) |
| 0 - 15,600 | 10.5 |
| 15,601 - 53,500 | 17.5 |
| 53,501 - 78,100 | 30.0 |
| 78,101 - 180,000 | 33.0 |
| 180,001 and above | 39.0 |
Trustee tax rate
Trustee income is subject to a tax rate of 39% from the 2024/25 income year, subject to some limited exclusions.
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