Taxes
New Zealand — Tax: Income Tax
New Zealand's top statutory personal income tax rate, national and sub-national combined, is 39% (2025), according to the OECD Tax Database.
VerifiedGovernment / official sourceOECD — Tax Database, Personal income tax top statutory rate (OECD.CTP.TPS DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH)Last reviewed: 2026-10-18
Key facts
- Top statutory personal income tax rate (national plus sub-national): 39% (2025)
- The top rate applies from about 2.2 times the average wage (2025)
Steps
- Gathering Tax Identification — Relocating individuals need to apply for an IRD number from Inland Revenue, which serves as a tax identification number.
- Filing Tax Returns — Taxpayers are required to file an income tax return if their annual income exceeds NZD $20,000.
Costs
- IRD number application fee: varies
- Tax preparation and submission fees: varies
- Penalties for late tax returns: varies
Timelines
- Processing time for IRD number: up to 5 working days
- Tax return submission deadline: varies by tax year
Required documents
- Valid passport
- Proof of address
- Employment contract or letter of engagement
- IRD number application form
Common mistakes
- Failing to apply for an IRD number in a timely manner.
- Inaccurate or incomplete tax returns.
What this figure does not cover
This is the top marginal rate only. The lower brackets, allowances, social security contributions, special regimes for new residents or expatriates, and how tax residency is decided are not covered here. Check the national tax authority for your situation.