RWT and PIR calculator
The right RWT rate for your interest and the right PIR for your KiwiSaver and managed funds, so you do not pay too much or get a bill.
Understand your tax
Dividends and imputation credits in NZ: how they are taxed
A NZ dividend arrives with credits for tax already paid; the gross amount is your income, imputation credits and RWT reduce your tax, and unused imputation carries forward.
Read the guide →Effective vs marginal tax rate in NZ: what you really pay
Your marginal rate is the tax on your next dollar of income, your effective rate is your total tax as a share of all your income, and moving into a higher bracket only ever taxes the dollars above the threshold at the higher rate.
Read the guide →NZ income tax rates 2026/27, 2025/26 and 2024/25 explained
For 2026/27 and 2025/26, New Zealand taxes income at 10.5% up to $15,600, 17.5% to $53,500, 30% to $78,100, 33% to $180,000 and 39% above, while 2024/25 used special composite rates for the year-end calculation.
Read the guide →Independent earner tax credit (IETC) NZ: who gets $520
The independent earner tax credit takes up to $520 a year off the income tax of NZ residents earning $24,000 to $70,000 who get no Working for Families, main benefit or NZ Super, counted month by month.
Read the guide →Tax on interest in NZ: RWT rates and choosing the right one
Your bank deducts RWT from interest at the rate you choose, which should match your 2026/27 income tax rate; if it is wrong, Inland Revenue squares it up at year end.
Read the guide →PIR explained: your KiwiSaver and managed fund tax rate in NZ
Your PIR is 10.5%, 17.5% or 28%, set by your income in either of the two years before the current one; for 2026/27 that means 2024/25 and 2025/26.
Read the guide →Provisional tax NZ 2026/27: who pays, the options and due dates
You pay provisional tax for 2026/27 if your residual income tax for 2025/26 was more than $5,000. On the standard option it is last year plus 5%, in three instalments on 28 August 2026, 15 January 2027 and 7 May 2027.
Read the guide →Rental income tax in NZ: interest, ring-fencing and bright-line
Net rental profit is added to your other income and taxed at your marginal rate; interest is fully deductible from 2025/26, but rental losses are ring-fenced.
Read the guide →Tax on side income in NZ for 2026/27: a side hustle beside a job
Side profit is added on top of your salary and taxed at your highest rate, but PAYE only covers the salary. File an IR3 if it is over $200, and set aside your marginal rate plus 1.75% for ACC: 31.75% if you earn $55,000 in 2026/27.
Read the guide →Sole trader tax in NZ for 2026/27: income tax, ACC and GST
As a sole trader nobody takes tax out for you. Your profit is taxed at the normal 2026/27 rates through an IR3, ACC sends its own invoice, and you register for GST at $60,000. On $70,000 of profit, plan on putting aside about 21%.
Read the guide →Tax refund or tax bill in NZ: how your year-end tax works
After 31 March, Inland Revenue compares the tax you paid during the year with the tax due on your whole year's income, and the gap is your refund or your bill.
Read the guide →Who has to file an IR3 tax return in NZ, and when it is due
If all your income is salary, wages or investment income already taxed, Inland Revenue assesses you automatically. If you had more than $200 of other income, such as business, freelance or rental income, you file an IR3, due 7 July 2027 for 2026/27.
Read the guide →