What is the income tax rate in New Zealand for expats?

New Zealand uses a progressive tax system with rates from 11% to 39%. On a €60,000 salary (single filer), the effective rate is 17% with a net take-home of €49,779. Tax year: 2025-26.

How much tax will I pay on €100,000 in New Zealand?

A single filer earning €100,000 in New Zealand pays approximately €22,878 in income tax plus €0 in social contributions, for a total effective rate of 22.9%. Net take-home: €77,122.

Are there special tax regimes for expats in New Zealand?

N/A — no special expat tax regime.

What child tax benefits are available in New Zealand?

New Zealand offers a child allowance of NZ$3,770 per child per year, which reduces your taxable income.

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New Zealand — Income Tax 2025-26

Progressive brackets, social contributions, deductions, and expat-specific regimes. Source: IRD.govt.nz — Tax rates for individuals (from 1 April 2025)

Effective Rate

17.0%

Net Take-Home

€49,779

Marginal Rate

30%

Rank (of 20)

Adjust your scenario

Annual Gross Income

€60,000

Filing Status

Children

Income Split

Bracket-by-Bracket

Range	Rate	Tax
NZ$0 – NZ$15,600	10.5%	€1,638
NZ$15,600 – NZ$53,500	17.5%	€6,633
NZ$53,500 – NZ$78,100	30.0%	€1,950
Total Income Tax		€10,221
+ Social Contributions	0.0%	€0

Special Tax Regimes for Expats

N/A — no special expat tax regime

Country-Specific Notes

No social security contributions from employees.
ACC earner's levy: 1.67% (2025-26), rising to 1.75% (2026-27). Capped at $152,790 earnings (2025-26), $156,641 (2026-27). Separate from income tax — not modeled in brackets. Source: IRD, ACC
No joint filing — individual taxation.
Working for Families: up to NZ$7,015/year per child (income-tested). In-work tax credit temporarily increased by $50/week from Apr 2025.
KiwiSaver: 3-10% employee contribution (voluntary, employer matches 3%). Employer minimum rising to 3.5% in 2026, 4% in 2028. Source: DLA Piper
No capital gains tax (except on property sold within bright-line period — 2 years for most residential property from Jul 2024).
Tax brackets unchanged from 1 April 2025. Previous year (2024-25) had transitional rates (12.82%, 21.64%, 30.99%) that are now removed.

How New Zealand compares

Effective tax rate at €60,000 gross, all 20 countries. New Zealand highlighted.

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Source: IRD.govt.nz — Tax rates for individuals (from 1 April 2025) · Last updated: 2026-08 · Tax year: 2025-26. Estimates only — consult a tax professional for your specific situation.