How much tax do I pay on a second job in New Zealand?

Income from a second job uses a secondary tax code based on your total income across all jobs: SB at 10.5% (under $15,600), S at 17.5% (to $53,500), SH at 30% (to $78,100), ST at 33% (to $180,000) or SA at 39% (above $180,000). It is not extra tax, it just applies your correct marginal rate to the second income from the first dollar, because the lower brackets are already used by your main job.

When you take on a second job in New Zealand, the extra income is taxed under a secondary tax code rather than your main job's standard code, and this page explains how that works and what it means for your take-home pay. Your main job already uses the lower tax brackets, so Inland Revenue applies a secondary code that taxes the second income at the rate you would reach once both jobs are combined, from the first dollar rather than its own tax-free-style allowance. The code you should use, SB, S, SH, ST or SA, depends on your total income across all jobs: SB applies under $15,600, S up to $53,500, SH up to $78,100, ST up to $180,000, and SA above $180,000, with rates from 10.5% to 39%. This is not a penalty or extra tax, it is simply your correct marginal rate applied earlier than usual. Getting the code wrong is common and can leave you over or under-taxed, usually squared up at tax time. To work out your own numbers, use the linked Secondary Income Tax Calculator for an exact take-home figure, check the income tax by bracket table for the rate at any income, or run the PAYE calculator for your combined pay. These figures use current New Zealand rates and are indicative only, so confirm your code with Inland Revenue or your employer if unsure.

Work it out

Secondary Income Tax Calculator
Income tax by bracket: the rate at every income
PAYE Calculator

Indicative only, not financial advice. Uses current New Zealand rates for 2026/27. Last reviewed 2026-07-02. See also financial literacy NZ.

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