Published New Zealand tax rules, rates, thresholds and tax years, sourced from the Inland Revenue and preserved by effective date.
Primary source: Income tax rates (Inland Revenue).
This hub records the published New Zealand tax rules for individuals, drawn from the Inland Revenue and preserved under the effective dates they applied to. It covers how income is taxed, the headline rates and thresholds, and the primary publications behind each figure.
Rates and thresholds are published for each tax year separately, so a superseded figure stays visible alongside the rule that replaced it. Every figure on this page links back to the Inland Revenue publication it came from.
The New Zealand tax year and the rates that apply within it are set out in the tables on this page, with the Inland Revenue source behind each figure. Where the jurisdiction publishes separate scales for residents and non-residents, or a surcharge on top of the headline rate, both are recorded.