Tax Rights
Income tax and PAYE, GST, KiwiSaver, disputing an IRD assessment, Working for Families, and the Independent Earner Tax Credit in New Zealand.
Covered in this guide:
New Zealand tax is administered by Inland Revenue (IRD) under the Income Tax Act 2007 and the Tax Administration Act 1994, with GST under the Goods and Services Tax Act 1985. There is no tax-free threshold — income is taxed from the first dollar across progressive brackets, with PAYE deducted by your employer. GST is a flat 15%. You can dispute an assessment you disagree with, and there are targeted credits like Working for Families and the Independent Earner Tax Credit.
Tax year: 1 April – 31 March. IRD: 0800 775 247; manage everything in myIR.
Key Laws
Income Tax Act 2007
Public Act 2007 No 97
Income tax rates, PAYE, tax credits and Working for Families.
Tax Administration Act 1994
Public Act 1994 No 166; Part 4A
IRD powers, obligations, and the disputes process (NOPA/NOR).
Goods and Services Tax Act 1985
Public Act 1985 No 141; s 51
GST at 15%; registration threshold of $60,000 turnover.
KiwiSaver Act 2006
Public Act 2006 No 40
Workplace retirement savings, contribution rates and the government contribution.
Income Tax and PAYE Basics
New Zealand taxes personal income on a progressive scale with no tax-free threshold — every dollar is taxed, but at rising rates. For the 2025–26 tax year the brackets are: 10.5% on income up to $15,6...
GST Registration
GST (Goods and Services Tax) is New Zealand's broad-based consumption tax, charged at a flat 15% on most goods and services. Under section 51 of the Goods and Services Tax Act 1985, you must register...
KiwiSaver Contributions
KiwiSaver is New Zealand's voluntary workplace retirement-savings scheme under the KiwiSaver Act 2006. If you're an employee enrolled in KiwiSaver, you contribute a percentage of your pay and your emp...
Disputing an IRD Assessment
If you think Inland Revenue has got your tax wrong, there's a formal dispute process under Part 4A of the Tax Administration Act 1994. It usually starts with a Notice of Proposed Adjustment (NOPA) — a...
Working for Families Tax Credits
Working for Families is a package of tax credits to help families with the cost of raising children, run by Inland Revenue under the Income Tax Act 2007. The main credits are the Family Tax Credit (a...
Independent Earner Tax Credit (IETC)
The Independent Earner Tax Credit (IETC) is a tax credit of up to $520 a year for middle-income earners who don't receive certain other support. You generally qualify if your annual income is roughly...