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.
How NZ Tax Works
For most New Zealand employees, tax is largely automatic. Your employer deducts PAYE (Pay As You Earn) income tax from every pay packet using your tax code, and IRD automatically issues a tax assessment each year that factors in employment income, bank interest, dividends, and other income reported by third parties. Many salaried Kiwis receive a small refund — or have a small amount to pay — without ever filing a return themselves.
Automatic assessment only works, however, if all your income is reported through PAYE or by third parties. If you earn income from self-employment, rental properties, overseas investments, or significant side income, you need to file an IR3 tax return and manage your own obligations — including provisional tax payments if your residual income tax (RIT) exceeds $5,000 in a year.
New Zealand does not have a general capital gains tax, but the bright-line test applies to most residential property sold within 10 years of purchase (2 years for new builds). Property sold within the bright-line period is taxed as ordinary income. The rules are complex and depend on the purchase date, property type, and whether it was your main home — see the bright-line test guide for the full picture.
GST is charged at 15% on most goods and services. You must register for GST if your annual turnover exceeds $60,000 — and may choose to register voluntarily below this threshold. Registered businesses collect GST on behalf of IRD and can claim back GST on business expenses.
The ACC earner levy — currently 1.67 cents per dollar of liable earnings — is automatically deducted through PAYE for employees and is often overlooked when calculating after-tax income. For self-employed people and contractors, ACC levies are invoiced separately each year and vary by industry based on occupation risk. Failure to register with ACC can result in penalties and backdated levies.
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