New Zealand Tax Calculator (2026)
Income tax rates and take-home pay for New Zealand
New Zealand Income Tax Brackets (2025-26)
| Bracket | Income Range | Rate |
|---|---|---|
| Lowest Bracket | NZ$0 - NZ$15,600 | 10.5% |
| Second Bracket | NZ$15,600 - NZ$53,500 | 17.5% |
| Third Bracket | NZ$53,500 - NZ$78,100 | 30.0% |
| Fourth Bracket | NZ$78,100 - NZ$180,000 | 33.0% |
| Top Bracket | NZ$180,000+ | 39.0% |
Tax credit: NZ$520
ACC Earner's Levy
| Bracket | Income Range | Rate |
|---|---|---|
| ACC Rate | NZ$0+ | 1.6% |
Capped at NZ$2,277 per year
Key Facts
Tax Year
2025-26
Currency
NZD
Top Rate
39.0%
Brackets
5 brackets
Tax Credit
NZ$520
Social Contributions
1 item
Assumptions
- · Tax brackets reflect the statutory rates effective 31 July 2024, applicable for the 2025-26 tax year.
- · Independent Earner Tax Credit (IETC) included but note that it only applies if annual income is at least NZD 24,000.
- · ACC Earner's Levy rate of 1.60% (inclusive of GST) used based on standard 2024/25 and 2025/26 rates for non-work accident insurance.
- · KiwiSaver excluded as it is a voluntary scheme.
- · No sub-national income taxes exist in New Zealand.
Frequently asked questions
How many income tax brackets does New Zealand have?
New Zealand has 5 income tax brackets ranging from 10.5% on income up to NZD 15,600, to 39% on income over NZD 180,000. The middle brackets are 17.5% (NZD 15,600 to NZD 53,500), 30% (NZD 53,500 to NZD 78,100), and 33% (NZD 78,100 to NZD 180,000). This progressive system means you pay different rates on different portions of your income.
What is the ACC Earner's Levy and do I have to pay it?
The ACC Earner's Levy is a mandatory social contribution of 1.60% on your gross income, capped at NZD 2,276.53 per year. It funds New Zealand's Accident Compensation Corporation, which provides no-fault accident insurance. Unlike income tax, this levy is not deductible from your taxable income.
Do I get any tax credits or relief in New Zealand?
Yes, you receive a tax credit of NZD 520 per year, though this phases out by 13% for every dollar earned over NZD 66,000. This means the credit is fully removed once your income reaches approximately NZD 70,000. Note that the credit only applies if your annual income is at least NZD 24,000.
Are there regional or state income taxes in New Zealand?
No, New Zealand has no sub-national income taxes. The tax rates shown apply uniformly across the entire country, regardless of which region you live or work in.
Is KiwiSaver included in this tax calculator?
KiwiSaver is not included in this calculator because it is a voluntary retirement savings scheme, not a mandatory tax. However, if you do contribute to KiwiSaver, those contributions are tax-deductible and will reduce your taxable income.
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