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Tax on taxable income is calculated by applying the personal income tax scale applicable in the relevant income tax year to the taxable income of the year.

The calculation of tax on taxable income includes the following tax credits and or rebates:

  • the low-income rebate (up to the 2009 tax year)
  • the independent earner tax credit (from the 2010 tax year)
  • any other tax rebates in the IR3 and Personal Tax Summary.

The calculation of tax on taxable income does not include:

  • any overseas taxes paid that may reduce the tax payable in New Zealand
  • Donation tax credit
  • Child or housekeeper rebate
  • Transitional tax allowance (also known as the Income under $9,880 rebate)
  • Working for Families tax credits.
Last updated: 12 Sep 2023
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