NZ Tax Guide for Chefs (2025-26)
Chefs in New Zealand are typically employed in restaurants, hotels, hospitals, and catering companies. Most chefs are PAYE employees, though some work casually or through labour hire. The hospitality industry has high casual employment rates, which can affect tax codes and end-of-year tax obligations.
Quick Tax Snapshot — Median Chef Salary
Based on Stats NZ data. Commis chefs and apprentices earn $42,000–$52,000. Qualified chefs de partie and sous chefs earn $55,000–$70,000. Head chefs and executive chefs in high-end venues may earn $75,000–$100,000+.
| Item | Annual | Monthly |
|---|---|---|
| Gross Salary | $55,000 | $4,583 |
| Income Tax (PAYE) | −$8,721 | −$727 |
| ACC Levy (1.6%) | −$919 | −$77 |
| KiwiSaver (3%) | −$1,650 | −$138 |
| Take-Home Pay | $43,711 | $3,643 |
Key Deductions for Chefs in NZ
Knives and personal culinary tools
Many chefs purchase their own knives and personal cooking tools. These are deductible where required for employment and not provided by the employer.
Food safety certifications
Food Safety Supervisor qualifications and other required food handling certifications are deductible where paid by the employee.
Chef uniforms
Chef whites, aprons, and non-slip shoes required for work that are purchased by the employee are deductible.
Culinary training and courses
Fees for apprenticeship programmes, culinary institute courses, or professional development in cooking techniques may be deductible.
Deductibility depends on individual circumstances. Consult a registered tax agent or accountant for personalised advice. See IRD guidance on individual expenses.
Frequently Asked Questions
How much tax does a chef pay on $55,000 in NZ?
On a $55,000 salary in 2025-26, a chef pays approximately $8,720 in income tax. The effective rate is about 15.9% and the marginal rate is 30%. Including ACC levy and 3% KiwiSaver, take-home pay is approximately $43,700.
What tax code should a chef use?
Full-time chefs use the M tax code (main job). Chefs with multiple jobs should use M for their main job and S or SH for secondary employment. Casual chefs starting a new job should use the ND (no declaration) code temporarily.
Do chefs qualify for the Independent Earner Tax Credit?
Chefs earning between $24,000 and $66,000 may qualify for the Independent Earner Tax Credit (IETC) of up to $520 per year, provided they do not receive Working for Families or certain other credits.
How does casual employment affect a chef's tax?
Casual chefs working for multiple employers need to ensure the correct tax code is used for each job. Using the wrong code can result in a tax bill at year end. IRD's auto-assessment will calculate any difference, but it is better to get the withholding right during the year.
Calculate Your Actual Take-Home Pay
The figures above are based on a median salary estimate. Use our free calculator to see your exact take-home pay for your own salary — including student loan repayments if applicable.
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See NZ tax breakdowns for other common professions:
Calculations assume 2025-26 tax year, 3% KiwiSaver employee contribution, no student loan, and ACC earner's levy at 1.6% (capped at $152,790). Figures are estimates only. New Zealand has no personal allowance — income tax applies from the first dollar of income.
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