NZ Income Tax Brackets (2026/27)
These are the New Zealand income tax brackets for the 2026/27 tax year, which runs from 1 April 2026 to 31 March 2027. New Zealand uses a progressive system with five brackets: each slice of taxable income is taxed at the rate for that bracket, so a higher income does not move your whole income to a higher rate, only the slice above each threshold. Enter an income below to see the marginal rate it reaches and the income tax due across the brackets. The brackets here are income tax only and do not include the ACC earner levy, which is charged separately. Every rate traces to the Inland Revenue tax rates for individuals page, checked on the date shown.
An income of $70,000 reaches a marginal rate of 30%, with income tax of $13,220.50.
Applies to: New Zealand individual income, 2026/27 tax year (from 1 April 2026). Source: Inland Revenue tax rates for individuals, checked 20 June 2026.
What this tool does
It shows the official 2026/27 income tax brackets and, for any income you enter, the marginal rate it reaches and the total income tax across the brackets.
The formula
Tax for each bracket is the income falling inside that bracket multiplied by the bracket rate; the totals are added.
income tax = sum over brackets of (income in bracket) x (bracket rate)
Income tax brackets (2026/27)
| Taxable income (NZD) | Rate | Source |
|---|---|---|
| 0 to 15,600 | 10.5% | IRD, checked 20 June 2026 |
| 15,601 to 53,500 | 17.5% | IRD, checked 20 June 2026 |
| 53,501 to 78,100 | 30% | IRD, checked 20 June 2026 |
| 78,101 to 180,000 | 33% | IRD, checked 20 June 2026 |
| 180,001 and over | 39% | IRD, checked 20 June 2026 |
Worked example
Taxable income of 70,000 dollars:
- 15,600 x 10.5% = 1,638.00
- (53,500 - 15,600) x 17.5% = 6,632.50
- (70,000 - 53,500) x 30% = 4,950.00
- Total income tax = 13,220.50; marginal rate 30%; average rate 18.89%
Who this is for
Anyone who wants the current New Zealand tax brackets, the marginal rate on a given income, or a quick income tax figure before levies and other deductions.
What this assumes
Income taxed on the main tax code for a full-year New Zealand tax resident. It excludes the ACC earner levy, KiwiSaver, student loan, and tax credits.
Income tax brackets: frequently asked questions
What tax year do these brackets cover?
The 2026/27 New Zealand tax year, from 1 April 2026 to 31 March 2027, as published by Inland Revenue.
What is a marginal tax rate?
Your marginal rate is the rate applied to your next dollar of income, that is, the rate of the highest bracket your income reaches. It is not the rate on your whole income, because lower slices are taxed at lower rates.
Does everyone pay 10.5% on their first 15,600 dollars?
Yes. New Zealand brackets are the same for all individual taxpayers on the main tax code, so the first 15,600 dollars of taxable income is taxed at 10.5% for everyone, then higher slices at higher rates.
Do these brackets include the ACC earner levy?
No. The brackets are income tax only. The ACC earner levy of 1.75% is charged separately on liable earnings up to a cap. The PAYE income tax calculator shows both together.
Are these the official rates?
Yes. They come from the Inland Revenue tax rates for individuals page, checked live on 20 June 2026.
Official sources and verification
- Income tax brackets: Inland Revenue, tax rates for individuals, checked 20 June 2026.
- Wider tax guidance: ird.govt.nz, checked 20 June 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 20 June 2026. See our methodology. General information, not financial advice.