NEW ZEALAND / TAX TABLES / 2026–27 / LAST CHECKED 2026-11-09

New Zealand tax tables 2026–27

Name: New Zealand tax tables 2026–27
Creator: CalcBloc
License: https://creativecommons.org/licenses/by/4.0/

Income tax rates, secondary tax codes, the ACC earners' levy, IETC, student loan repayments, KiwiSaver and the employer's ESCT rates for the 2026–27 tax year (1 April to 31 March).

In force: 2026-04-01 to 2027-03-31
Currency: NZD
Download: Download CSV JSON OpenAPI spec

Income tax

Income tax rates

Taxable income, per year	Rate
$0 to $15,600	10.5%
$15,600 to $53,500	17.5%
$53,500 to $78,100	30%
$78,100 to $180,000	33%
Over $180,000	39%

Source: Inland Revenue: Tax rates for individuals (From 1 April 2025 table) and Payroll Calculations & Business Rules Specification 1 April 2026 to 31 March 2027, section 2.6 and 5.2 · retrieved 2026-10-16

Secondary tax codes

Item	Value
SB: income 0 to 15,600	10.5%
S: income 15,601 to 53,500	17.5%
SH: income 53,501 to 78,100	30%
ST: income 78,101 to 180,000	33%
SA: income 180,001 and over	39%

Basis: Estimated annual income from all jobs

Source: Inland Revenue: Payroll Calculations & Business Rules Specification 1 April 2026 to 31 March 2027, sections 5.1 and 5.6 · retrieved 2026-10-16

Independent earner tax credit (IETC)

Item	Value
Credit (per year)	$520
Available from income of	$24,000
Credit reduces above	$66,000
Reduction rate	13%
No credit from income of	$70,000

Source: Inland Revenue: Independent earner tax credit (IETC) · retrieved 2026-10-16

Employee

Employee contributions

ACC earners' levy

Item	Value
Levy rate (including GST)	1.75%
Maximum liable earnings	$156,641
Maximum levy	$2,741.22

Source: Inland Revenue: ACC earners' levy rates · retrieved 2026-10-16

Student loan repayments

Item	Value
Annual repayment threshold	$24,128
Repayment rate above the threshold	12%
Weekly threshold	$464
Fortnightly threshold	$928
Four-weekly threshold	$1,856
Monthly threshold	$2,010.66

Source: Inland Revenue: Payroll Calculations & Business Rules Specification 1 April 2026 to 31 March 2027, sections 2.2, 3 and 5.4 · retrieved 2026-10-16

KiwiSaver contributions

Item	Value
Employee contribution rates	3.5%, 4%, 6%, 8%, 10%
Default employee rate	3.5%
Temporary reduced employee rate	3%
Compulsory employer contribution (minimum)	3.5%

Source: Inland Revenue: Payroll Calculations & Business Rules Specification 1 April 2026 to 31 March 2027, sections 2.3, 4 and 4.2 · retrieved 2026-10-16

Employer

Employer costs

Employer KiwiSaver contributions

Item	Value
Compulsory employer contribution (minimum)	3.5%
Employer minimum from 1 April 2028	4%
Employer contributions required from age	16

Source: Inland Revenue: Payroll Calculations & Business Rules Specification 1 April 2026 to 31 March 2027 (24 March 2026, v1.0), section 2.3; KiwiSaver employer guide KS4 (April 2026), printed pages 4, 11, 12 and 13; IRD 'KiwiSaver changes' (last updated 8 April 2026) · retrieved 2026-11-06

Employer superannuation contribution tax (ESCT)

Employee's salary or wages plus gross employer contributions in the previous tax year	Rate
$0 to $18,720	10.5%
$18,720 to $64,200	17.5%
$64,200 to $93,720	30%
$93,720 to $216,000	33%
Over $216,000	39%

Source: Inland Revenue: Payroll Calculations & Business Rules Specification 1 April 2026 to 31 March 2027, sections 2.4, 5.20 and 5.21 · retrieved 2026-10-16

ACC Work Account levy

Item	Value
Maximum liable earnings per employee	$156,641

The levy rate depends on the business's ACC classification unit.

Source: Inland Revenue: Payroll Calculations & Business Rules Specification 1 April 2026 to 31 March 2027 (24 March 2026, v1.0), section 2.1 · retrieved 2026-11-06

Fringe benefit tax (FBT)

Item	Value
Single rate (all benefits)	63.93%
Alternate rate (quarters 1 to 3; pool 1 and non-attributed benefits)	49.25%
Pool 1: employee income up to	$160,000
Pool 1: attributed benefits up to (per year)	$13,400

Basis: Taxable value of fringe benefits

Source: Inland Revenue: Calculation options and rates for fringe benefit tax (last updated 1 April 2026) · retrieved 2026-11-09

FBT full alternate rate: 2026 year (from 1 April 2025)

Employee's total remuneration (net income plus total fringe benefits) for the year	Rate
$0 to $13,962	11.73%
$13,962 to $45,230	21.21%
$45,230 to $62,450	42.86%
$62,450 to $130,723	49.25%
Over $130,723	63.93%

Source: Inland Revenue: Full alternate rate calculations for fringe benefit tax (last updated 1 April 2026), FBT rate table for the 2026 year (from 1 April 2025) · retrieved 2026-11-09

Other

Other rates

KiwiSaver government contribution

Item	Value
Government contribution per dollar contributed	25%
Maximum government contribution (per year)	$260.72
Member contributions needed for the maximum	$1,042.86
No contribution above income of	$180,000
Minimum age	16

Source: Inland Revenue: KiwiSaver benefits (Government contribution) and KiwiSaver changes · retrieved 2026-10-16

GST

Item	Value
GST rate	15%
Registration threshold (turnover per 12 months)	$60,000

Source: Inland Revenue: Calculating your GST; GST guide Working with GST IR375 (March 2026), page 5 · retrieved 2026-10-16

Company tax

Item	Value
Company tax rate	28%
Resident withholding tax on dividends	33%

Source: Inland Revenue: Tax rates for businesses · retrieved 2026-10-16

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For reports, articles and coursework. Each figure's own official source is listed with its section.

Citation

CalcBloc (2026). New Zealand tax tables 2026–27. Figures from official sources, last checked 2026-11-09. https://calcbloc.com/new-zealand/tax-tables/2026-27

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<table style="border-collapse:collapse;font:14px/1.4 system-ui,sans-serif">
  <caption style="text-align:left;font-weight:600;padding:4px 8px">Income tax rates (2026-27)</caption>
  <thead><tr><th style="text-align:left;padding:4px 8px">Taxable income, per year</th><th style="text-align:right;padding:4px 8px">Rate</th></tr></thead>
  <tbody>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">$0 to $15,600</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">10.5%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">$15,600 to $53,500</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">17.5%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">$53,500 to $78,100</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">30%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">$78,100 to $180,000</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">33%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">Over $180,000</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">39%</td></tr>
  </tbody>
</table>
<p style="font:12px system-ui,sans-serif">Powered by <a href="https://calcbloc.com/new-zealand/tax-tables/2026-27">CalcBloc</a>. Effective 2026-04-01 to 2027-03-31.</p>

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Official sources

ird.govt.nzTax rates for individuals · retrieved 2026-10-16
ird.govt.nzInland Revenue: Payroll Calculations & Business Rules Specification 1 April 2026 to 31 March 2027 (24 March 2026, v1.0), section 2.3; KiwiSaver employer guide KS4 (April 2026), printed pages 4, 11, 12 and 13; IRD 'KiwiSaver changes' (last updated 8 April 2026) · retrieved 2026-11-06
ird.govt.nzIR340 Weekly and fortnightly PAYE deduction tables (April 2026) · retrieved 2026-10-16
ird.govt.nzIR341 4 weekly and monthly PAYE deduction tables (April 2026) · retrieved 2026-10-16
ird.govt.nzACC earners' levy rates · retrieved 2026-10-16
ird.govt.nzIndependent earner tax credit (IETC) · retrieved 2026-10-16
ird.govt.nzRepaying my student loan when I earn salary or wages · retrieved 2026-10-16
ird.govt.nzKiwiSaver benefits · retrieved 2026-10-16
ird.govt.nzCalculating your GST · retrieved 2026-10-16
ird.govt.nzTax rates for businesses · retrieved 2026-10-16
ird.govt.nzEmployer's guide IR335 (September 2026) · retrieved 2026-11-06
ird.govt.nzKiwiSaver employer guide KS4 (April 2026) · retrieved 2026-11-06
ird.govt.nzKiwiSaver changes · retrieved 2026-11-06
ird.govt.nzProvisional tax IR289 (April 2025) · retrieved 2026-11-06
ird.govt.nzInland Revenue: Calculation options and rates for fringe benefit tax (last updated 1 April 2026) · retrieved 2026-11-09
ird.govt.nzInland Revenue: Full alternate rate calculations for fringe benefit tax (last updated 1 April 2026), FBT rate table for the 2026 year (from 1 April 2025) · retrieved 2026-11-09

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