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New Zealand income-tax rates and ACC levy
Income tax is progressive, and most employees also pay the ACC earners’ levy. Your tax code and eligibility for credits can change the amount withheld.
Individual income-tax brackets
| Taxable income | Rate |
|---|---|
| $0–$15,600 | 10.5% |
| $15,601–$53,500 | 17.5% |
| $53,501–$78,100 | 30% |
| $78,101–$180,000 | 33% |
| Over $180,000 | 39% |
The ACC earners’ levy is calculated separately and subject to an annual liable-earnings cap. Do not confuse tax brackets with the average tax rate: each marginal rate applies only to income within its band.