Proposed Tax Calculators NZ
Every calculator here is speculative
These model taxes that New Zealand does not have. Not one of them has been introduced, legislated or announced as government policy. They exist so you can see what such a tax would cost if it were ever introduced, at a rate you set yourself.
Because no rate has been legislated, you choose the rate on a slider. The starting figure on each page is an illustrative round number rather than a proposal, and none is attributed to any political party. The one exception is the digital services tax, where 3 percent is the rate the withdrawn 2023 bill carried, and its page says so. Nothing in this category describes current New Zealand law, and no figure from it should be quoted as though it does.
New Zealand's tax system is unusual among developed countries for what it leaves out. There is no capital gains tax, no land tax, no wealth or asset tax, no inheritance tax and no gift duty. Estate duty was abolished for deaths from 1992 and gift duty went in 2011. That makes these taxes a permanent feature of political debate here in a way they are not elsewhere, and it makes them very hard to think about clearly, because there is no rate, no threshold and no bill to look at. These calculators exist to close that gap. Each one lets you set the rate and the threshold yourself and see what the tax would cost on your own numbers, which is a far more useful way to form a view than arguing about percentages in the abstract. Where a tax partly exists already, the page says so: gains on residential property can already be caught by the bright-line test, rental profit is already taxed as income, and the company rate is already 28 percent. Treat every figure here as arithmetic on a rate you picked, not as a forecast, a costing or a prediction that any of it will happen.
What a general CGT would cost on a property or share sale. NZ has no broad capital gains tax, though the bright-line test already catches some property gains.
An annual tax on net worth above a threshold, sometimes called a wealth tax. NZ taxes income from assets but never the assets themselves.
An annual charge on unimproved land value. NZ has no land tax; council rates are a local charge, not a national tax on land.
A new top personal rate above the current 39 percent. Shows the extra tax, and why it applies only to income above the threshold.
A tax on an estate above a threshold. Estate duty was abolished for deaths from December 1992 and has not returned.
Duty on gifts above an annual exempt amount. Gift duty was abolished on 1 October 2011.
What a change to the 28 percent company rate would do to your tax bill, in either direction.
A surcharge on rental income on top of the income tax landlords already pay, on gross rent or on net profit.
A charge on revenue large multinationals earn from NZ users. A 3 percent bill was introduced in 2023 and withdrawn in May 2025.
Taxes New Zealand actually has
If you came here looking for a real tax bill rather than a hypothetical one, these are the calculators built on current law and current IRD rates.
- PAYE Calculator: your actual take-home pay.
- GST Calculator: add or remove 15 percent GST.
- Bright-Line Test Calculator: the property gains tax New Zealand does have.
- Income Tax Calculator: tax on your income as the law stands.
- All tax and savings calculators: the full category.