New Zealand income tax rates
Tax brackets, the ACC levy, KiwiSaver, student loans and secondary tax codes. Work out your take-home pay.
Income tax brackets
| Taxable income | Rate |
|---|---|
| Up to $15,600 | 10.5% |
| $15,601 to $53,500 | 17.5% |
| $53,501 to $78,100 | 30% |
| $78,101 to $180,000 | 33% |
| Over $180,000 | 39% |
Tax on common incomes
Income tax plus the ACC earners’ levy, with no tax credits.
| Income | 2025/26 | 2026/27 |
|---|---|---|
| $30,000 | $4,659 | $4,683 |
| $50,000 | $8,493 | $8,533 |
| $70,000 | $14,390 | $14,446 |
| $90,000 | $21,081 | $21,153 |
| $120,000 | $31,482 | $31,578 |
| $200,000 | $59,629 | $59,819 |
ACC, KiwiSaver and student loans
| 2025/26 | 2026/27 | |
|---|---|---|
| ACC earners’ levy | 1.67% to $152,790 | 1.75% to $156,641 |
| KiwiSaver default (you and your employer) | 3% | 3.5% |
| Student loan | 12% over $24,128 | 12% over $24,128 |
| Independent earner tax credit | $520, $24,000 to $70,000 | $520, $24,000 to $70,000 |
Secondary tax codes
| Code and total income | PAYE rate |
|---|---|
| SB: total income up to $15,600 | 10.5% |
| S: $15,601 to $53,500 | 17.5% |
| SH: $53,501 to $78,100 | 30% |
| ST: $78,101 to $180,000 | 33% |
| SA: over $180,000 | 39% |
Common questions
What are New Zealand’s income tax rates for 2026/27?
10.5% up to $15,600, 17.5% to $53,500, 30% to $78,100, 33% to $180,000 and 39% above, unchanged from 2025/26. ACC’s earners’ levy of 1.75% is on top.
What are secondary tax codes?
Codes for a second job: a flat rate (10.5% to 39%) picked by your total income from all jobs, so you don’t underpay tax during the year.