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.
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.
