Reference

NZ Reference Data

Quick-reference tables for the rates, thresholds, and dates that New Zealanders look up most often. Updated regularly with official government data sources.

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5 Brackets

NZ Tax Rates 2026/27

PAYE brackets (10.5% to 39%), ACC earners levy, ESCT tiers, RWT, PIE rates, company and trust tax, GST, FBT rates, student loan thresholds, and IETC.

Source: IRD, ACC · Updated
$23.95/hr

NZ Minimum Wage 2026

Current adult, starting-out, and training rates. Take-home pay after tax. Complete history table from 2008 to 2026. Living wage comparison.

Source: MBIE, Employment NZ · Updated
11 + Regional

NZ Public Holidays 2026 and 2027

All national public holidays with Mondayisation dates, provincial anniversary days by region, time-and-a-half pay rules, and Easter trading restrictions.

Source: Employment NZ, govt.nz · Updated
OCR 2.50%

NZ Interest Rates 2026

Official Cash Rate history, major bank mortgage rates (floating to 5-year fixed), term deposit rates, and upcoming RBNZ announcement dates.

Source: RBNZ, interest.co.nz · Updated
3.5% Default

KiwiSaver Rates and Thresholds 2026/27

New 3.5% default contribution rate, employer match, government contribution ($260.72 max from 1 July 2025), first home withdrawal rules, fund types, and withdrawal conditions.

Source: IRD, Sorted · Updated
3.1%

NZ CPI and Inflation

Quarterly CPI results, annual inflation rate history from 2010, CPI by group, RBNZ target band (1-3%), and upcoming release dates.

Source: Stats NZ, RBNZ · Updated
$69,836

NZ Average and Median Salary 2025

Median and average salary by age, gender, and region. 10-year history. Source: Stats NZ Income Survey (June 2025 data).

Source: Stats NZ · Updated
15%

NZ GST Rates and Thresholds

15% standard rate, $60,000 registration threshold, filing frequencies, 2026/27 due dates, zero-rated and exempt supplies, calculation formulas.

Source: IRD · Updated
12% / 0%

NZ Student Loan Rates 2026/27

12% repayment rate, $24,128 threshold, 0% interest for NZ-based borrowers, overseas obligations, threshold history, and Fees Free policy.

Source: IRD, StudyLink · Updated
~$550/wk

NZ Government Benefits 2026

NZ Superannuation rates, Jobseeker Support, Sole Parent, Working for Families, Accommodation Supplement, Winter Energy Payment.

Source: MSD, IRD · Updated
Earner Levy

NZ ACC Levy Rates 2026/27

ACC earner levy on PAYE, work levy rates by classification unit, motor vehicle levies, minimum and maximum liable earnings, and what each levy funds.

Source: ACC, IRD · Updated
LVR + DTI

NZ Mortgage Lending Rules

RBNZ loan-to-value ratio (LVR) restrictions, debt-to-income (DTI) caps, owner-occupier vs investor rules, high-LVR speed limits, and exemptions.

Source: RBNZ · Updated
2-Year Bright-Line

NZ Property Tax Rules

Bright-line test (2-year rule), interest deductibility, mixed-use property rules, main home exclusion, subdivision and dealer rules, and property sale tax triggers.

Source: IRD · Updated
3 Instalments

NZ Provisional Tax

Standard, estimation, and AIM methods, residual income tax thresholds, instalment dates (P1, P2, P3), safe harbour rules, and use-of-money interest.

Source: IRD · Updated
4 Credits

NZ Working for Families

Family Tax Credit, In-Work Tax Credit, Best Start, and Minimum Family Tax Credit. Abatement thresholds, abatement rates, and eligibility rules.

Source: IRD, MSD · Updated
~$580/wk

NZ Average Rent by Region 2026

Median weekly rent by region and number of bedrooms, from Tenancy Services bond data. Auckland, Wellington, Christchurch and main centres.

Source: Tenancy Services, MBIE · Updated
~$3.20/L

NZ Petrol and Diesel Prices 2026

Petrol and diesel prices, plus the breakdown of a litre: importer cost, fuel excise duty, ETS, ACC levy and GST.

Source: MBIE · Updated
39c/kWh

NZ Electricity Prices by Region 2026

Average residential price per kWh by region, daily fixed charges, and what makes up your power bill.

Source: MBIE QSDEP · Updated
$76 / 1,000km

NZ Road User Charges (RUC) 2026

RUC rates for light diesel, electric and plug-in hybrid vehicles per 1,000 km, plus transaction fees and how RUC works.

Source: NZTA · Updated
117c Tier 1

NZ IRD Mileage / Kilometre Rates

Tier One and Tier Two kilometre rates by vehicle type (petrol, diesel, hybrid, electric) and the 14,000 km threshold.

Source: IRD · Updated
~$775k

NZ Median House Prices by Region 2026

Median sale prices by region, the national median, and the difference between the REINZ median and the QV average value.

Source: REINZ, QV · Updated
+3.4%

NZ Food Price Index 2026

Food price inflation by group: meat, fruit and vegetables, groceries, restaurant meals and non-alcoholic drinks.

Source: Stats NZ · Updated
$1,712/wk

NZ Average Weekly Earnings 2026

Average weekly and ordinary time hourly earnings and wage growth from the Stats NZ Quarterly Employment Survey.

Source: Stats NZ · Updated
$28.95

NZ Living Wage 2026

The voluntary Living Wage rate, how it differs from the minimum wage, and the rise to $29.90 from 1 September 2026.

Source: Living Wage Movement · Updated
5% FDR

NZ FIF Rules and Thresholds 2026

Foreign Investment Fund rules: the de minimis threshold, the Fair Dividend Rate, and the FDR, CV and cost methods.

Source: IRD · Updated
5.3%

NZ Unemployment Rate 2026

Unemployment, employment, participation and underutilisation rates from the Stats NZ Household Labour Force Survey.

Source: Stats NZ · Updated
8.97% / 2.25%

NZ Use of Money Interest (UOMI) 2026

IRD interest rates for tax underpayments and overpayments, how UOMI is calculated, and who it affects.

Source: IRD · Updated
4 Weeks

NZ Leave Entitlements 2026

Minimum annual, sick, bereavement, family violence and parental leave under the Holidays Act, plus public holiday rules.

Source: Employment NZ · Updated
33.33%

NZ Donation Tax Credit 2026

Claim a third of donations to approved donee organisations: the $5 minimum, income cap, and how to claim through myIR.

Source: IRD · Updated
10.5-39%

NZ Income Tax Brackets History

Current and previous income tax thresholds, the 39% top rate introduced in 2021, and the 2024 threshold changes.

Source: IRD · Updated
$172.97

NZ Vehicle Licensing (Rego) Fees 2026

Annual rego fees for petrol, diesel and electric cars, the ACC motor vehicle levy component, and WOF costs.

Source: NZTA, ACC · Updated
80.1 / 83.5

NZ Life Expectancy Tables

Life expectancy at birth and at 65 by gender, period and cohort tables, for retirement and drawdown planning.

Source: Stats NZ · Updated
~4.0%

NZ Term Deposit and Savings Rates 2026

Indicative term deposit and savings rates by term and bank type, plus RWT and PIE tax on interest.

Source: RBNZ, interest.co.nz · Updated
~20%

NZ Credit Card and Personal Loan Rates 2026

Typical credit card purchase rates, low-rate cards, cash advance rates, and unsecured personal loan ranges.

Source: RBNZ · Updated
$1,110/ftn

NZ Superannuation Rates 2026

NZ Super fortnightly after-tax rates by living situation from 1 April 2026, the age 65 qualifying age, and eligibility.

Source: Work and Income · Updated
~$4,000

NZ Council Rates by Region 2026

Approximate average residential rates by main centre, how rates are calculated from capital value, and what they fund.

Source: Councils · Updated
Discount Ended

NZ Clean Car Standard 2026

Where the Clean Car programme stands: the buyer discount ended Dec 2023, while the importer CO2 standard continues.

Source: NZTA · Updated
5% Deposit

NZ First Home Support 2026

Kainga Ora First Home Loan (5% deposit), income caps, KiwiSaver first home withdrawal, and the discontinued grant.

Source: Kainga Ora, IRD · Updated
4-Week Bond

NZ Tenancy Rules 2026

Maximum bond, rent increase limits, notice periods, and the Healthy Homes Standards deadline of 1 July 2025.

Source: Tenancy Services · Updated
DV & SL

NZ Asset Depreciation Rates (IRD)

Diminishing value and straight line methods, example rates for common assets, and the low-value asset write-off.

Source: IRD · Updated
10.5-39%

NZ RWT and PIR Rates 2026/27

RWT on interest and dividends and the PIE prescribed investor rate (max 28%), and how to choose.

Source: IRD · Updated
63.93%

NZ FBT Rates 2026/27

Single and alternate fringe benefit tax rates, attribution, pooling and the de minimis exemption.

Source: IRD · Updated
10.5-39%

NZ ESCT Rates 2026/27

Employer superannuation contribution tax tiers on KiwiSaver employer contributions.

Source: IRD · Updated
Key Dates

NZ Tax Due Dates 2026/27

Provisional tax, terminal tax, GST, PAYE and FBT filing and payment dates through the year.

Source: IRD · Updated
4 Terms

NZ School Terms and Holidays

Term and holiday dates for 2026 and 2027, and how term dates are set.

Source: Ministry of Education · Updated
20 Hours

NZ Childcare Subsidies

20 Hours ECE, the Childcare Subsidy and OSCAR, and who qualifies.

Source: Work and Income · Updated
$5

NZ Prescription and GP Costs

The $5 co-payment, free under-14 prescriptions, the family cap, and typical GP fees.

Source: Health NZ · Updated
5 Types

NZ KiwiSaver Fund Returns

Typical returns and fees by fund type, from defensive to aggressive.

Source: Sorted, FMA · Updated
15% GST

NZ Import Duty and GST on Imports

GST on low-value goods, the $1,000 Customs threshold, duty and the entry fee.

Source: NZ Customs · Updated
~165%

NZ Household Debt and Savings

Household debt-to-income, mortgage debt and the household saving rate.

Source: RBNZ, Stats NZ · Updated

Data sources: the rates and thresholds on this page are maintained against Inland Revenue. Figures are checked twice monthly.