New Zealand income tax by bracket (2026/27)
This page sets out New Zealand's income tax at every level of taxable income for the 2026/27 tax year, so you can see how much tax you would pay without running a separate calculation. It starts with the five current tax brackets and their rates, from 10.5% on the first $15,600 up to 39% on income over $180,000, then applies them to sixteen income points running from $10,000 to $250,000. For each income point the table shows three figures: the income tax payable, your marginal rate (the rate charged on your next dollar earned) and your effective rate (total tax divided by total income, showing your true average tax burden). Simply find the income closest to yours in the table to see how tax builds up as pay rises, and why your marginal rate can be much higher than the average rate you actually pay. The figures are computed with the same tax engine used on our income tax calculator, so they match exactly if you need a precise income rather than one of the listed points. This covers income tax only; it excludes the ACC earners' levy, KiwiSaver contributions and student loan repayments, so check the take-home pay by salary page or the PAYE calculator if you want your full after-tax pay. Figures are indicative and should be confirmed with Inland Revenue for your own situation.
The brackets
| Taxable income | Rate |
|---|---|
| $0 to $15,600 | 10.5% |
| $15,601 to $53,500 | 17.5% |
| $53,501 to $78,100 | 30% |
| $78,101 to $180,000 | 33% |
| Over $180,000 | 39% |
Tax, marginal and effective rate by income
| Taxable income | Income tax | Marginal rate | Effective rate |
|---|---|---|---|
| $10,000 | $1,050 | 10.5% | 10.5% |
| $15,600 | $1,638 | 10.5% | 10.5% |
| $20,000 | $2,408 | 17.5% | 12.0% |
| $30,000 | $4,158 | 17.5% | 13.9% |
| $40,000 | $5,908 | 17.5% | 14.8% |
| $53,500 | $8,271 | 17.5% | 15.5% |
| $60,000 | $10,221 | 30.0% | 17.0% |
| $70,000 | $13,221 | 30.0% | 18.9% |
| $78,100 | $15,651 | 30.0% | 20.0% |
| $90,000 | $19,578 | 33.0% | 21.8% |
| $100,000 | $22,878 | 33.0% | 22.9% |
| $120,000 | $29,478 | 33.0% | 24.6% |
| $150,000 | $39,378 | 33.0% | 26.3% |
| $180,000 | $49,278 | 33.0% | 27.4% |
| $200,000 | $57,078 | 39.0% | 28.5% |
| $250,000 | $76,578 | 39.0% | 30.6% |
Income tax only. It excludes the ACC earners levy, KiwiSaver and student loan; for take-home pay including those, see take-home pay by salary or the PAYE calculator.
Use and cite
Free to use and cite with a link to this page. Part of our research and reference data, recomputed whenever NZ rates change. Indicative; confirm with Inland Revenue.
Computed from Calculate.co.nz's 2026/27 tax engine. Last reviewed 2026-08-31.