The taxable income distribution of individuals section provides the number of individuals by income bands, the total taxable income by income band and the total tax on taxable income by income band.
These tables show estimates of the number of individuals in bands of taxable income up to:
- $250,000 for the 2001 to 2009 tax years
- $300,000 from the 2010 to 2018 tax years
- $1,000,000 from the 2019 tax year onwards.
They also show total taxable income and income tax for individuals in each income band. The income and tax data are derived from:
- Personal tax summaries (PTS) until the 2018 tax year
- automatic income tax assessments from the 2019 tax year
- IR3 income tax returns
- employer PAYE information.
We update these statistics yearly. You can download the data from 2001 to 2024 on the page Tax on taxable income datasets. This update revises information for the 2020 to 2023 tax years. Data revisions from the 2020 to 2023 tax years removed individuals with negative Portfolio Investment Entity income and no other taxable income from the series. This revision results in restatement of the number of individuals with zero income and the total number of individuals.
The latest update uses data extracted from Inland Revenue systems on 12 September 2025.
Data on the 2024 income distribution by age band has also been included in this release. Individuals have been classified into an age band based on the date of birth held in Inland Revenue systems.
Technical information is provided on the 'explanatory notes' tab of the spreadsheet containing the statistics.