New Zealand taxes income from the first dollar, starting at 10.5% and rising to 39% above $180,000. The bracket thresholds were raised in July 2024 and haven't changed for 2026/27. On top of income tax, earners pay the ACC earners' levy.
Contractors and sole traders usually pay through provisional tax during the year rather than PAYE, and GST is 15% once you're registered. The calculators below cover each.
1. Income tax and ACC
Your 2026/27 income tax, ACC earners' levy and take-home pay.
2. Rates and GST
Convert day rates, check your rate covers costs, and add or remove 15% GST.
- Day Rate Calculator: Day Rate to Hourly and AnnualConvert a contractor day rate to an hourly rate and annual income, or work back from an hourly rate or annual target to a day rate.
- Freelance Hourly Rate CalculatorWork out an hourly rate that actually covers your income goal, expenses, and self-employment tax, not just a guess.
- VAT and Sales Tax CalculatorAdd tax to a net price, or take it out of a price that already includes it. Works with any currency and any rate.
3. Save and invoice
Set aside tax from each payment and set clear invoice due dates.
- Freelancer Tax Set-Aside CalculatorWork out how much of each client payment to put aside for income tax and social contributions, in any country, so the tax bill is never a surprise.
- Invoice Due Date Calculator (Net 30, Net 60)Find the exact due date for Net 7, Net 30, Net 60, EOM and 2/10 Net 30 payment terms, with the weekday and any early-payment discount.
Questions people ask
What is the GST rate in New Zealand?
15%. To remove GST from a GST-inclusive price, divide by 1.15.
Is there a tax-free threshold in New Zealand?
No. Income is taxed from the first dollar at 10.5%.
How do contractors pay tax in New Zealand?
Usually through provisional tax instalments during the year, or by having schedular payments tax withheld by the client. Either way, set money aside from each invoice.