| Taxable Income ($) | Tax Rate |
| 0 to $14,000 | 10.50% |
| $14,001 to $48,000 | 17.50% |
| $48,001 to $70,000 | 30.00% |
| Over $70,000 | 33.00% |
Secondary Tax
| Tax Code | Tax Rate |
| SB | 10.50% |
| S | 17.50% |
| SH | 30.00% |
| ST | 33.00% |
Tax Rate for Non Residents
- 20% irrespective of providing IR330C
Capital gain tax is generally not there on New Zealand investments but applies to foreign debt and equity investments.
| Description | Tax Rate |
| Standard income tax rate on corporations | 28% |
10% of general insurance premiums paid to non-residents are deemed to have a New Zealand source and are therefore taxable at the 28% rate.