New Zealand Tax Guides

Where to start: NZ tax guides by situation

These guides explain the rules behind the calculators in plain English, with the current Inland Revenue figures. Pick the one that matches what is happening to you:

• Starting a job or adding a second one – the tax codes guide covers the IR330, M and ME, and how to pick SB, S, SH, ST or SA.
• Earning $24,000 to $70,000 without Working for Families – the independent earner tax credit guide shows whether ME is worth $520 a year to you.
• Working out what comes off your pay for ACC – the ACC earners' levy guide.
• Joining KiwiSaver or changing your rate – the KiwiSaver contributions guide.
• Repaying a student loan while working in New Zealand – the student loan repayments guide.
• Starting a business or side hustle – the GST registration guide (compulsory from $60,000 of turnover) and the provisional tax guide.
• Expecting a refund or a bill – the tax return guide covers automatic assessments, the IR3 and key dates.

Key 2026–27 numbers in one place

The figures the guides use most often, for the tax year 1 April 2026 to 31 March 2027:

NZ tax codes at a glance

Your tax code tells your employer which rate to use. You give it on an IR330 when you start a job and a new one whenever your situation changes.

Changes already announced for the years ahead

Inland Revenue has published a few figures that will change after 2026–27, and the guides will move to them when they start. Inland Revenue lists the ACC earners' levy for 2027–28 as 1.83% on earnings up to $160,244, a maximum of $2,932.47. The default KiwiSaver employee rate and the compulsory employer contribution both rise from 3.5% to 4% from 1 April 2028. Members who cannot afford 3.5% in the meantime can ask for a temporary rate reduction to 3% for between 3 and 12 months.

Income tax rates and thresholds are a different story. None of Inland Revenue's Budget 2026 information sheets (28 May 2026) covers personal income tax rates; they deal with Working for Families, contractors, fringe benefit tax and business measures instead.

Tax calendar for employees

Inland Revenue's end-of-year timeline sets most of the dates wage and salary earners need to know:

• 31 March – the tax year ends.
• Late May to the end of July – automatic income tax assessments are issued through myIR or by post; refunds are paid into your bank account.
• 7 July – deadline to file an IR3 if you have income that was not taxed at source and no tax agent or extension.
• By 31 July – families on Working for Families get their income assessment and Working for Families assessment.
• 7 February the following year – tax to pay on an assessment is due (for the 2025–26 year, 7 February 2027).
• 1 July – start of the KiwiSaver year used for the government contribution.

New to New Zealand or starting your first job

Get an IRD number before your first payday and give your employer an IR330. Inland Revenue says that without the declaration your employer must deduct at the 45% non-declaration rate, plus the ACC levy – on a $1,000 weekly pay that is $467.50 instead of about $171.50 on code M. Then set up myIR, Inland Revenue's online account, where you can see the pay your employers report, change your bank account for refunds, and check your end-of-year assessment.

Worked example: why a part-year job usually means a refund

PAYE assumes you will earn the same amount all year. Someone on a $60,000 salary who works only 39 weeks of 2026–27 earns $45,000, but each weekly pay is taxed as if they were on $60,000. Income tax deducted comes to about $7,665, while the tax actually due on $45,000 is $6,783. Inland Revenue's automatic assessment refunds the difference of roughly $882 after the year ends. The tax return guide explains how that assessment works and what to check in myIR.

Three things most New Zealanders get wrong

First, there is no tax-free threshold: the first $15,600 is taxed at 10.5%. Second, a second job is not "taxed more" – the secondary code simply uses one flat rate for your total income band, and the assessment evens it out. Third, KiwiSaver comes out of after-tax pay, so raising your rate cuts take-home pay by the full contribution.

The KiwiSaver government contribution is a good example of money left on the table. You need to contribute $1,042.86 over the KiwiSaver year to get the full $260.72. An employee on $60,000 at 3.5% contributes $2,100 – well past that – but someone on parental leave or working part-time may fall short and can top up before 30 June.

How the guides are researched

Each guide is built from primary sources: Inland Revenue's pages, forms and payroll specification, legislation on legislation.govt.nz, ACC, and Budget documents from Treasury. Figures are pulled from the same data the calculators use, so when a rate changes the guides change with it. A $55,000 salary, for example, takes home $43,392 in 2026–27 with default KiwiSaver in both the guides and the calculator.

Every guide lists its sources and the date it was last checked. Where a rule has exceptions the guide cannot cover, it says so and points to the Inland Revenue page that does.