NZ Tax Guide for Electricians (2025-26)
Electricians in New Zealand may be employed by electrical contracting firms or run their own electrical contracting businesses. The Electrical Workers Registration Board (EWRB) requires registration to perform electrical work. Self-employed electricians can claim a wide range of business expenses.
Quick Tax Snapshot — Median Electrician Salary
Based on Stats NZ data. Apprentice electricians earn approximately $40,000–$55,000. Registered electricians earn $65,000–$85,000. Self-employed master electricians with a strong client base can earn $100,000+.
| Item | Annual | Monthly |
|---|---|---|
| Gross Salary | $72,000 | $6,000 |
| Income Tax (PAYE) | −$13,821 | −$1,152 |
| ACC Levy (1.6%) | −$1,202 | −$100 |
| KiwiSaver (3%) | −$2,160 | −$180 |
| Take-Home Pay | $54,817 | $4,568 |
Key Deductions for Electricians in NZ
EWRB registration and practising licence
Electrical Workers Registration Board fees required to legally perform electrical work are deductible.
Tools and equipment
The cost of tools, test equipment, and safety gear required for your electrical work is deductible. Low-cost items under $1,000 can be expensed immediately.
Vehicle costs (self-employed)
If you use a van or ute for your electrical business, running costs including fuel, WOF, registration, and maintenance are deductible based on business use percentage.
Trade training and certification
Course fees for advanced electrical certifications or apprenticeship training costs not covered by your employer are 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 an electrician pay in NZ?
On a $72,000 salary in 2025-26, an electrician pays approximately $13,820 in income tax. The effective rate is about 19.2% and the marginal rate is 30%. Including ACC levy and 3% KiwiSaver, take-home pay is approximately $54,800.
Can self-employed electricians claim GST back on tools?
Yes. GST-registered electricians can claim back the 15% GST on tools, equipment, and other business purchases as input tax credits, offsetting the GST they collect on their invoices.
What ACC levy do self-employed electricians pay?
Self-employed electricians pay the earner's levy (1.67%) plus a work levy under the electrical contracting industry classification. The combined rate is typically higher than for office workers, reflecting the physical risk of the trade.
Do electrician apprentices pay PAYE?
Yes. Apprentice electricians are employed and pay PAYE on their wages. They are also eligible for KiwiSaver and should have ACC earner's levy deducted by their employer.
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.
Open Income Tax Calculator →Explore Other Professions
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.
Related Calculators
Take-home pay
Net pay after PAYE, ACC and KiwiSaver
Reverse salary calculator
Required gross salary to hit a target take-home
Salary raise calculator
Net take-home increase from a pay rise
Secondary tax calculator
Two-job PAYE and year-end wash-up
Overseas student loan
Repayments while living overseas
All New Zealand calculators
Browse every nztax.tools calculator