This page contains the tax table information used for the calculation of tax and payroll deductions in New Zealand in 2022. These tax tables are used for the tax and payroll calculators published on iCalculator™ NZ, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for New Zealand or would like to add to or suggest amendments to the information herein then please contact us.
The Income tax rates and personal allowances in New Zealand are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the New Zealand Tax Calculator 2022.
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 10.5% | Income from $ 0.000.00 | to | $ 14,000.00 |
| 17.5% | Income from $ 14,000.01 | to | $ 48,000.00 |
| 30% | Income from $ 48,000.01 | to | $ 70,000.00 |
| 33% | Income from $ 70,000.01 | to | $ 180,000.00 |
| 39% | Income from $ 180,000.01 | and above | |
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 10.5% | Income from $ 0.000.00 | to | $ 14,000.00 |
| 17.5% | Income from $ 14,000.01 | to | $ 48,000.00 |
| 30% | Income from $ 48,000.01 | to | $ 70,000.00 |
| 33% | Income from $ 70,000.01 | to | $ 180,000.00 |
| 39% | Income from $ 180,000.01 | and above | |
In New Zealand, both employees and employers are responsible for contributing to several key social security elements. These contributions are essential in funding various social services and benefits for individuals and the community.
| Social security category | Employee | Employer | Total |
|---|---|---|---|
| KiwiSaver | 3% | 3% | 6% |
| Accident Compensation Corporation (ACC) levy | 1.47% | 0% | 1.47% |
| Work levy | 0% | 1.3% | 1.3% |
| Working Safer levy | 0% | 0.08% | 0.08% |
| Social security category | Employee | Employer | ||
|---|---|---|---|---|
| Min. | Max. | Min. | Max. | |
| KiwiSaver | n/a | n/a | n/a | n/a |
| Accident Compensation Corporation (ACC) levy | n/a | n/a | n/a | n/a |
| Work levy | n/a | n/a | n/a | n/a |
| Working Safer levy | n/a | n/a | n/a | n/a |
These social security measures demonstrate New Zealand's commitment to supporting the welfare of its workforce, from providing immediate assistance in case of injuries to aiding in retirement planning.
VAT rates for New Zealand are reviewed annually, you can use the VAT Calculator to calculate VAT due in New Zealand or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
| VAT Rate | VAT Description |
|---|---|
| 0% | VAT Exempt |
| 0% | Zero Rated |
| 9% | Reduced Rate |
| 15% | Standard Rate |
The following tax tables are supported by iCalculator™ NZ as part of the suite of free tax tools we provide for New Zealand.
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