Individuals' taxable income distribution

In the 2022 tax year, 4,516,880 individuals are included in these distributions. That number is a 3.4% increase compared to the 2021 tax year.

This graph has 3 lines showing the number of individuals by income tax band for the 2002, 2012 and 2022 tax years. The graphed distributions show spikes of increased numbers of individuals at various taxable income levels between $10,000 and $30,000 and at $48,000 and $70,000. These spikes match with recipients of income tested benefits, New Zealand Superannuation and thresholds for changes in income tax rates. In the 2001 tax year the thresholds were different and the spikes were at $38,000 and $60,000 of taxable income.

The above graph shows the number of individuals by income tax band for the 2002, 2012 and 2022 tax years. Individuals with taxable income between $0 and $100 are not included in the above graph. This is because of high numbers and small amounts in total. The data for these groups is available in the download link on the datasets page.

Tax on taxable income datasets

The graphed distributions show spikes of increased numbers of individuals at various taxable income levels below $30,000. This reflects transfers of taxable income tested benefits and New Zealand Superannuation. There are other spikes near the personal tax thresholds of $14,000, $48,000 and $70,000, where the personal tax rate increases. In the 2001 tax year the thresholds were different, and the spikes were at $38,000 and $60,000 of taxable income.

The graphed distributions stop at $150,000 of taxable income for the 2002 tax year and $200,000 income for 2012 and 2022 tax years. The upper limits are available in the download link on the page Tax on taxable income datasets.

You can find more information about how these statistics were calculated on the technical specifications page.

Taxable income technical specifications