New Zealand tax rates 2026/27
Income tax, ACC, KiwiSaver, student loan, DTI and LVR rates and thresholds, with effective dates and official sources.
- Income tax ratesEvery bracket for 2024-25, 2025-26 and 2026-27, including the composite year.
- ACC earners' levyThe levy rate, the maximum liable earnings and the levy cap, year by year.
- KiwiSaver ratesEmployee options, the default rate, the employer minimum and the government contribution.
- Student loan repaymentsThe repayment rate and the annual threshold it applies above.
- DTI and LVR rulesThe Reserve Bank's debt-to-income caps and loan-to-value restrictions, with exemptions.
- First-home rulesKiwiSaver first-home withdrawal conditions and First Home Loan settings.
Why these figures are kept separately
Every number on these pages is the same number the calculators use. They are not typed into each page by hand — they are read from versioned rules files that carry an effective date, an official source link and a verification date. Change a rate in one place and the calculators, the guides and these tables all move together.
That design exists because the alternative fails quietly. New Zealand's tax and lending settings change more often than most people expect: brackets were restructured mid-year in 2024-25, producing a composite year with blended rates; KiwiSaver default contribution rates are on a scheduled path upward; the Reserve Bank eased LVR speed limits in December 2025; the First Home Grant was discontinued outright. A site that hardcodes figures ends up showing three different answers for the same rate on three different pages, and there is no way for a reader to tell which one is current.
What a tax year means here
New Zealand tax years run 1 April to 31 March, so “2026/27” means the year beginning 1 April 2026. This matters when you compare figures against overseas sources or against a calendar-year payslip summary — a rate that changed on 1 April applies to only part of any calendar year.
Where a rule changed partway through a year, we show the composite figures rather than pretending a single rate applied throughout. Where a threshold has been carried forward because no change has been announced, the page says so explicitly rather than presenting an assumption as a confirmed figure.
Use these as a starting point, not an authority
Each page links to the official source it came from — IRD, the Reserve Bank, Kāinga Ora or the legislation itself. If an official source disagrees with a figure here, the official source is right and we want to know: see corrections.
These tables state general rules. They cannot account for your tax code, your residency status, an employer's particular arrangements, or a lender's own credit criteria — all of which can change the outcome in your specific case. They are here so you can check what a calculator did and understand why, not so you can rely on them in place of advice.
Last updated · 24 July 2026
Values come from versioned rules data — methodology.
Every number traces to an official source.
Rates and thresholds come from published IRD, Reserve Bank and Kāinga Ora rules — each shown with its source and the date it was last checked.