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Planned system outage | Our online services (including myIR and submitting information using software providers) will be unavailable from 6am Saturday 14 to around 6pm Sunday 15 March while we complete some system upgrades. Planned system outage in March 2026

Earners' levy charged at a flat rate each year

These amounts include GST.

Year Levy rate
 1 April 2027 to 31 March 2028 $1.83 per $100 (1.83%) 
 1 April 2026 to 31 March 2027 $1.75 per $100 (1.75%) 
 1 April 2025 to 31 March 2026 $1.67 per $100 (1.67%) 
 1 April 2024 to 31 March 2025 $1.60 per $100 (1.60%)
 1 April 2023 to 31 March 2024 $1.53 per $100 (1.53%)
 1 April 2022 to 31 March 2023 $1.46 per $100 (1.46%) 
1 April 2021 to 31 March 2022 $1.39 per $100 (1.39%) 
1 April 2020 to 31 March 2021 $1.39 per $100 (1.39%)
1 April 2019 to 31 March 2020 $1.39 per $100 (1.39%)
1 April 2018 to 31 March 2019 $1.39 per $100 (1.39%)
1 April 2017 to 31 March 2018 $1.39 per $100 (1.39%)
1 April 2016 to 31 March 2017 $1.39 per $100 (1.39%)
1 April 2015 to 31 March 2016 $1.45 per $100 (1.45%)
1 April 2014 to 31 March 2015 $1.45 per $100 (1.45%)
1 April 2013 to 31 March 2014 $1.70 per $100 (1.70%)
1 April 2012 to 31 March 2013 $1.70 per $100 (1.70%)

Earners' levy deducted on earnings up to an annually prescribed maximum

Year Maximum earnings Maximum levy payable
 1 April 2027 to 31 March 2028 $160,244 $2,932.47 
 1 April 2026 to 31 March 2027  $156,641  $2,741.22 
 1 April 2025 to 31 March 2026 $152,790  $2,551.59 
 1 April 2024 to 31 March 2025 $142,283 $2,276.52 
 1 April 2023 to 31 March 2024 $139,384 $2,132.57
 1 April 2022 to 31 March 2023 $136,544 $1,993.54
1 April 2021 to 31 March 2022 $130,911  $1,819.66 
1 April 2020 to 31 March 2021 $130,911 $1,819.66
1 April 2019 to 31 March 2020 $128,470 $1,785.73
1 April 2018 to 31 March 2019 $126,286 $1,755.37
1 April 2017 to 31 March 2018 $124,053 $1,724.33
1 April 2016 to 31 March 2017 $122,063 $1,696.67
1 April 2015 to 31 March 2016 $120,070 $1,741.01
1 April 2014 to 31 March 2015 $118,191 $1,713.76
1 April 2013 to 31 March 2014 $116,089 $1,973.51
1 April 2012 to 31 March 2013 $113,768 $1,934.05
1 October 2010 to 31 March 2011 $110,018 $2,244.36
1 April 2010 to 30 September 2010 $110,018 $2,200.36
Last updated: 06 Mar 2025
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