Find out about: Tax rates and codes
When to use secondary tax codes and special tax codes
Secondary tax codes
If you have more than one job, you need to work out which job gives you the highest income. This job is your main job. For all other jobs, you should generally use a secondary tax code, which means secondary tax will be deducted from that income.
If you have a part-time job and are also receiving an income-tested benefit, you need to use a secondary tax code for your part-time job.
Tax rates
Check the tables below to find out what your tax rate will be.
You don't have a student loan, or are earning under the repayment threshold
| If your income is ... | then your tax code is ... | and your tax rate (including 1.7% earners' levy) is ... |
|---|---|---|
| $48,000 or less |
S |
22.7%
|
| from $48,001 to $70,000 inclusive |
SH |
34.7%
|
| more than $70,001 |
ST |
39.7%
|
You have a student loan and are earning over the repayment threshold
| If your income is ... | then your tax code is ... | and your tax rate (including 1.7% earners' levy and 10% student loan) is ... |
|---|---|---|
| $48,000 or less |
S SL |
32.7%
|
| from $48,001 to $70,000 inclusive |
SH SL |
44.7%
|
| more than $70,001 |
ST SL |
49.7%
|
For more information on what tax code you should use, use our tax code decision tree to help you choose the correct tax code to fill out the Tax code declaration (IR330) form.
| Note | |
|---|---|
|
If you're using S or S SL tax code from 1 October 2008 you may pay too much tax if your main source of income is under $14,000. Any overpayment of tax can be refunded by requesting a Personal tax summary after the end of the tax year (31 March). If you are unable to wait till then you could use a special tax code or deduction rate instead. |
|
Special tax code/student loan special repayment deduction rate
A special tax code is a tax rate worked out to suit your individual circumstances. If you usually receive a large income tax/student loan bill or refund, or want to pay off your student loan faster, it's a good idea to apply for a special tax code or deduction rate. This ensures you pay the right amount of tax or student loan deductions.
Date published: 28 Apr 2009
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