New Zealand’s tax system covers income tax (PAYE for employees, IR3 for self-employed), GST, KiwiSaver, investment taxes, and more. This hub links to every tax guide on MoneyBalance — use the sections below to find exactly what you need.
The NZ tax year runs 1 April to 31 March. The 2025–26 tax year ends 31 March 2026. IR3 returns for self-filers are due 7 July 2026. Employees are automatically assessed by IRD in May–June 2026.
NZ Income Tax Rates 2025–26
| Taxable income | Tax rate |
|---|---|
| $0 – $14,000 | 10.5% |
| $14,001 – $48,000 | 17.5% |
| $48,001 – $70,000 | 30% |
| $70,001 – $180,000 | 33% |
| Over $180,000 | 39% |
Tax Clusters
Self-Employed & Contractor Tax
For sole traders, contractors, and freelancers managing their own tax.
- Self-Employed Tax Guide NZ
- Provisional Tax NZ
- Contractor vs Employee Tax
- Business Expenses NZ
- Home Office Deduction NZ
- Vehicle Expenses NZ
- ACC for Self-Employed NZ
- Schedular Payments
- Sole Trader Tax Return (IR3)
- TradeMe & Online Selling Tax NZ
- Depreciation Rates NZ
- → Self-Employed Tax Hub
Rental Property Tax
Tax rules for landlords and property investors.
- Rental Income Tax NZ
- Bright-Line Test NZ
- Landlord Tax Deductions
- Rental Interest Deductibility
- Airbnb Tax NZ
- Rental Property Depreciation
- Mixed-Use Asset Tax NZ
- Commercial Property Tax NZ
- Body Corporate Fees Tax NZ
- → Rental Property Tax Hub
Investment Tax
PIE funds, FIF, crypto, shares, KiwiSaver, and term deposit tax rules.
- PIE Tax Explained
- KiwiSaver PIR Rate NZ
- KiwiSaver Withdrawal Tax NZ
- Term Deposit Tax NZ
- FIF Tax Guide (Overseas Shares)
- Sharesies Tax NZ
- Capital Gains Tax NZ
- Dividend Withholding Tax
- Crypto Tax NZ
- NZX Shares and Tax
- → Investment Tax Hub
Employment Tax
PAYE, tax codes, bonuses, redundancy, holiday pay, and employer obligations.
- NZ Tax Codes Explained
- Student Loan and PAYE
- Independent Earner Tax Credit (IETC)
- ESCT — Employer KiwiSaver Tax
- Redundancy Tax NZ
- Bonus Tax NZ
- Salary Sacrifice NZ
- Employer PAYE Guide NZ
- Holiday Pay Tax NZ
- → Employment Tax Hub
GST
Registration, filing, claiming GST back, imports, and zero-rated supplies.
- When to Register for GST
- GST for Small Businesses NZ
- Claiming GST Back
- GST on Imported Goods NZ
- Zero-Rated GST Supplies NZ
- → GST Hub
Tax Filing
myIR, refunds, late returns, voluntary disclosure, records, and tax agents.
- myIR Account Guide
- Automatic Tax Assessment NZ
- How to Get a Tax Refund
- Late Tax Return NZ
- Tax Pooling NZ
- Voluntary Disclosure NZ
- Tax Records NZ — What to Keep
- Tax Agent NZ — When You Need One
- → Tax Filing Hub
Working for Families
WFF tax credits for families with dependent children.
- Working for Families Overview
- Family Tax Credit
- In-Work Tax Credit
- Minimum Family Tax Credit
- Best Start Tax Credit
- WFF Abatement — How Income Reduces Your Credits
- → Working for Families Hub
Business Tax
Company tax, sole trader vs company, shareholder salaries, imputation credits, R&D credit, and more.
- Company Tax Rate NZ
- Sole Trader vs Company NZ
- Shareholder Salary NZ
- Imputation Credits NZ
- Look-Through Company (LTC) NZ
- Company Tax Return (IR4)
- Partnership Tax NZ
- Entertainment Expenses NZ — 50% Rule
- R&D Tax Credit NZ
- Selling a Business NZ — Tax Guide
- → Business Tax Hub
Trust Tax
Family trusts, trustee income tax, and trust vs company comparison.
Expat & International Tax
NZ tax residency, leaving NZ, working holidays, Australians in NZ, and overseas student loans.
- NZ Tax Residency Test
- Leaving NZ Tax Guide
- Working Holiday Tax NZ
- Australian Working in NZ — Tax Guide
- Overseas Student Loan NZ Guide
- → Expat Tax Hub
Other NZ Taxes
FBT, RWT, overseas income, inheritance, and charitable donations.
- Fringe Benefit Tax (FBT) NZ
- Resident Withholding Tax (RWT)
- Overseas Income and NZ Tax
- Inheritance Tax NZ — Does NZ Have One?
- Charitable Donation Tax Credits NZ
- → Other Taxes Hub