Find current and historical IRD personal income tax rates for New Zealand residents for tax purposes. Use our New Zealand income tax estimator to estimate your tax.
These rates don’t include ACC Levy. Check here for latest ACC levy rates.
History of tax rates in New Zealand
New Zealand personal income tax rates are set by legislation and apply by tax year from 1 April to 31 March. The current scale changed from 1 April 2025, while the 2024-25 tax year used transitional rates with additional bands.
Current New Zealand individual income tax rates
New Zealand income tax years run from 1 April to 31 March. The rates below are progressive marginal rates for individual income and do not include the ACC earners’ levy or other PAYE deductions.
Tax rates from 1 April 2026 to 31 March 2027
| Taxable income | Rate |
| $0-$15,600 | 10.5% |
| $15,601-$53,500 | 17.5% |
| $53,501-$78,100 | 30% |
| $78,101-$180,000 | 33% |
| over $180,000 | 39% |
Tax rates from 1 April 2025 to 31 March 2026
| Taxable income | Rate |
| $0-$15,600 | 10.5% |
| $15,601-$53,500 | 17.5% |
| $53,501-$78,100 | 30% |
| $78,101-$180,000 | 33% |
| over $180,000 | 39% |
Tax rates from 1 April 2024 to 31 March 2025
| Taxable income | Rate |
| $0-$14,000 | 10.5% |
| $14,001-$15,600 | 12.82% |
| $15,601-$48,000 | 17.5% |
| $48,001-$53,500 | 21.64% |
| $53,501-$70,000 | 30% |
| $70,001-$78,100 | 30.99% |
| $78,101-$180,000 | 33% |
| over $180,000 | 39% |
Source and scope: IRD individual income tax rates effective from 1 April 2024 through 31 March 2027. Rates verified 27 August 2026 against the official source. Calculations may differ when deductions, offsets, ACC, secondary income or other adjustments apply.
Tax rates for 2018-2019
| Taxable Income | Rates |
| up to $14,000 | 10.5% |
| from $14,001 to $48,000 | 17.5% |
| from $48,001 to $70,000 | 30.0% |
| over $70,000 | 33.0% |
Tax rates for 2017-2018
| Taxable Income | Rates |
| up to $14,000 | 10.5% |
| from $14,001 to $48,000 | 17.5% |
| from $48,001 to $70,000 | 30.0% |
| over $70,000 | 33.0% |
Tax rates for 2016-2017
| Taxable Income | Rates |
| up to $14,000 | 10.5% |
| from $14,001 to $48,000 | 17.5% |
| from $48,001 to $70,000 | 30.0% |
| over $70,000 | 33.0% |
Tax rates for 2015-2016
| Taxable Income | Rates |
| up to $14,000 | 10.5% |
| from $14,001 to $48,000 | 17.5% |
| from $48,001 to $70,000 | 30.0% |
| over $70,000 | 33.0% |
Tax rates for 2014-2015
| Taxable Income | Rates |
| up to $14,000 | 10.5% |
| from $14,001 to $48,000 | 17.5% |
| from $48,001 to $70,000 | 30.0% |
| over $70,000 | 33.0% |
Tax rates for 2013-2014
| Taxable Income | Rates |
| up to $14,000 | 10.5% |
| from $14,001 to $48,000 | 17.5% |
| from $48,001 to $70,000 | 30.0% |
| over $70,000 | 33.0% |
Tax rates for 2012-2013
| Taxable Income | Rates |
| up to $14,000 | 10.5% |
| from $14,001 to $48,000 | 17.5% |
| from $48,001 to $70,000 | 30.0% |
| over $70,000 | 33.0% |
Tax rates for 2011-2012
| Taxable Income | Rates |
| up to $14,000 | 10.5% |
| from $14,001 to $48,000 | 17.5% |
| from $48,001 to $70,000 | 30.0% |
| over $70,000 | 33.0% |
Tax rates for 2010-2011
| Taxable Income | Rates |
| up to $14,000 | 10.5% |
| from $14,001 to $48,000 | 17.5% |
| from $48,001 to $70,000 | 30.0% |
| over $70,000 | 33.0% |
Tax rates for 2009-2010
| Taxable Income | Rates |
| up to $14,000 | 12.5% |
| from $14,001 to $48,000 | 21.0% |
| from $48,001 to $70,000 | 33.0% |
| over $70,000 | 38.0% |
Tax rates for 2008-2009
| Taxable Income | Rates |
| up to $14,000 | 12.5% |
| from $14,001 to $40,000 | 21.0% |
| from $40,001 to $70,000 | 33.0% |
| over $70,000 | 39.0% |
Tax rates for 2007-2008
| Taxable Income | Rates |
| up to $9,500 | 15.0% |
| from $9,501 to $38,000 | 21.0% |
| from $38,001 to $60,000 | 33.0% |
| over $60,000 | 39.0% |
Tax rates for 2006-2007
| Taxable Income | Rates |
| up to $9,500 | 15.0% |
| from $9,501 to $38,000 | 21.0% |
| from $38,001 to $60,000 | 33.0% |
| over $60,000 | 39.0% |
Tax rates for 2005-2006
| Taxable Income | Rates |
| up to $9,500 | 15.0% |
| from $9,501 to $38,000 | 21.0% |
| from $38,001 to $60,000 | 33.0% |
| over $60,000 | 39.0% |
Tax rates 2004-2005
| Taxable Income | Rates |
| up to $9,500 | 15.0% |
| from $9,501 to $38,000 | 21.0% |
| from $38,001 to $60,000 | 33.0% |
| over $60,000 | 39.0% |
Tax rates 2003-2004
| Taxable Income | Rates |
| up to $9,500 | 15.0% |
| from $9,501 to $38,000 | 21.0% |
| from $38,001 to $60,000 | 33.0% |
| over $60,000 | 39.0% |
Tax rates 2002-2003
| Taxable Income | Rates |
| up to $9,500 | 15.0% |
| from $9,501 to $38,000 | 21.0% |
| from $38,001 to $60,000 | 33.0% |
| over $60,000 | 39.0% |
Tax rates 2001-2002
| Taxable Income | Rates |
| up to $9,500 | 15.0% |
| from $9,501 to $38,000 | 21.0% |
| from $38,001 to $60,000 | 33.0% |
| over $60,000 | 39.0% |
Tax rates 2000-2001
| Taxable Income | Rates |
| up to $9,500 | 15.0% |
| from $9,501 to $38,000 | 21.0% |
| from $38,001 to $60,000 | 33.0% |
| over $60,000 | 39.0% |
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