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.
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.