Country tax profile · 2026
New Zealand income tax
How New Zealand taxes income
New Zealand taxes personal income at rates up to 39%. New residents: foreign income is exempt for about 4 years as a transitional resident, then worldwide income applies.
Compiled by MyNomadWorld for New Zealand and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
New Zealand income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 15,600 NZD | 10.5% |
| up to 53,500 NZD | 17.5% |
| up to 78,100 NZD | 30% |
| up to 180,000 NZD | 33% |
| over the top bracket | 39% |
National brackets; local or regional surcharges may apply on top.
How New Zealand's income tax compares
New Zealand's top income tax of 39% is the 43rd highest of the 197 countries we track, against a global average of 27.9% and a Oceania average of 24.4%.
Countries with a similar income tax
Colombia (39%) · India (39%) · Nepal (39%) · Gibraltar (39%) · Cameroon (38%) · Central African Republic (40%)
Who is a tax resident of New Zealand?
Permanent place of abode in New Zealand, or personally present more than 183 days in any 12-month period.
Related New Zealand taxes
Moving to New Zealand?
Get matched with a vetted New Zealand tax & immigration advisor who handles residency and the exit from your current country.
See advisors →New Zealand income tax FAQ
What is the income tax rate in New Zealand?
New Zealand taxes personal income at rates up to 39%. New residents: foreign income is exempt for about 4 years as a transitional resident, then worldwide income applies.
Can expats pay less income tax in New Zealand?
Yes. Under the Transitional resident 4-year exemption regime, qualifying new residents pay about 0.0% instead of the 39% headline rate.