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Budget 2025 | The Government has introduced changes to Working for Families and KiwiSaver as well as introducing Investment Boost: an immediate tax deduction when acquiring new business assets. Find out more: www.budget.govt.nz

From 8 May 2025, the UOMI rates on underpayment and overpayments of tax will change.

The new rates are:

  • underpayment - 9.89% down from 10.88%
  • overpayment - 3.27% down from 4.30%.

We review rates regularly so that they are aligned with market interest rates.

Last updated: 10 Apr 2025
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