🇳🇿 How tax works
in New Zealand.
2026/27 · National income tax guide
The calculation, explained.
The resident annual schedule uses the rates effective from 1 April 2025, with five bands from 10.5% to 39%. Each rate applies only within its slice.
ACC earners levy, KiwiSaver, student-loan deductions and the independent earner tax credit are excluded. This is annual income tax rather than a complete PAYE payslip.
For doctors
This model is for ordinary individual employment income. Private-practice receipts, professional expenses and medical pension arrangements need a separate assessment. A hospital's withholding is not necessarily your final annual tax.
Tax brackets · NZD
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 15,600 | 10.5% |
| 15,600 – 53,500 | 17.5% |
| 53,500 – 78,100 | 30.0% |
| 78,100 – 180,000 | 33.0% |
| Above 180,000 | 39.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to NZ$199,610.
- 1. Annual input
- NZ$199,610
- 2. Custom deductible expenses
- − NZ$0
- 3. Modeled allowance / base deduction
- − NZ$0
- 4. Modeled taxable base
- NZ$199,610
| Taxed portion | Rate | Tax |
|---|---|---|
| NZ$15,600 | 10.5% | NZ$1,638 |
| NZ$37,900 | 17.5% | NZ$6,633 |
| NZ$24,600 | 30.0% | NZ$7,380 |
| NZ$101,900 | 33.0% | NZ$33,627 |
| NZ$19,610 | 39.0% | NZ$7,648 |
- 5. Modeled tax credits (capped at tax due)
- − NZ$0
- 6. Included additional tax
- NZ$0
- 7. Income tax
- NZ$56,925
- Effective rate = tax ÷ annual input
- 28.5%
- After income tax, before other deductions
- NZ$142,685
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.