Income Tax
Tax on personal income, calculated using progressive brackets.
New Zealand income tax is calculated using a progressive bracket system. There is no personal allowance — tax applies from the first dollar earned. For 2025-26, rates are: 10.5% ($0–$14,000), 17.5% ($14,001–$48,000), 30% ($48,001–$70,000), 33% ($70,001–$180,000), and 39% (over $180,000).