Skip to Content


Work out your tax code

Important

A new low secondary tax code SB (Secondary Bottom) applies from 1 April 2010. You can use this tax code on secondary income if you have a reasonable expectation of earning $14,000 or less from all sources for the tax year.

Use our decision tree to determine whether you should change your tax code to SB.

When you may need to find out your tax code

Next steps to work out your correct tax code

If you receive ... then ...
  • salary or wages
  • accident compensation payments, or
  • a student allowance
use our decision tree to work out your tax code.
New Zealand Superannuation (see 'Note" below if you
include a non-qualifying partner in your Superannuation):
  • as your highest (or only) source of income
use our decision tree to work out your tax code.
  • as a secondary source of income
use our decision tree to work out your tax code.
a benefit, and start work specific rules apply, so find out your tax code here.
other types of payments



Note

Use "M" tax code if you include a non-qualifying partner in your Superannuation
If you include a non-qualifying partner in your New Zealand Superannuation the payment becomes income tested. It's then considered your highest source of income. Please use a tax code of "M" when you apply for NZ Superannuation (page 6 of the paper application form or the tax code section of the online form).
Apply for New Zealand Superannuation online.

 

Find out what to do if you have a special tax code.

 


Date published: 12 Nov 2010

Back to top



Individuals & Families

Businesses

Non-profit organisations

International