Tax

Tax Guides

PAYE, tax returns, IRD, and tax codes explained in plain English.

12 guides
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Tax

FIF Tax Explained: How Overseas Investments Are Taxed in New Zealand

FIF tax NZ explained: the $50,000 threshold, Fair Dividend Rate method, worked examples at different portfolio sizes, and how to file.

Advanced
19 min
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Tax

PIE Tax Rates Explained: How Portfolio Investment Entities Work in NZ 2025-26

PIE funds cap your investment tax at 28%, saving you money if you're on 30%, 33%, or 39%. Here's how PIR rates work.

Intermediate
11 min
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Tax

Tax on Investment Income in New Zealand

How interest, dividends, PIE funds, FIF, and capital gains are taxed in NZ. Rates, worked examples, and what to declare.

Intermediate
16 min
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Tax

Tax on Rental Income in New Zealand: What Landlords Need to Know

Rental income is taxed at your marginal rate in NZ. Here's what you can deduct, interest deductibility rules, ring-fencing, and bright-line.

Intermediate
14 min
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Tax

NZ Tax Residency: Rules for Kiwis, Expats, and New Arrivals 2025-26

NZ tax residency depends on two tests: the 183-day rule and the permanent place of abode test. Here's how they apply to you.

Intermediate
13 min
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Tax

NZ Income Tax: How PAYE, Tax Codes, and Investment Tax Work (2025-26)

How New Zealand income tax works: PAYE brackets, tax codes, RWT, PIR, tax credits, and how to file a return. All 2025-26 rates with worked examples.

Beginner
18 min
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Tax

New Zealand Tax Brackets 2026

NZ income tax brackets for 2025-26. See current PAYE rates, how progressive tax works, and what you actually pay at every income level.

Beginner
8 min
Contractor vs Employee Tax in NZ
Tax

Contractor vs Employee Tax in NZ

The tax difference between contractor and employee at $80K is over $6,000/year. Here's a side-by-side breakdown of PAYE, ACC, KiwiSaver, and GST.

Intermediate
14 min
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Tax

How to File Your Tax Return in NZ

Most NZ salary earners don't need to file a tax return. Here's how to check, and a step-by-step guide if you do.

Beginner
13 min
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Tax

ACC Levy Explained

The ACC earner's levy is 1.67% of your income up to $152,790. Here's how it works and what you pay.

Beginner
8 min
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Tax

Fringe Benefit Tax Explained

Fringe benefit tax in NZ is paid by your employer, but it affects your total compensation. Here's what FBT means for company cars, health insurance, and more.

Advanced
12 min
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Tax

GST for Small Business in NZ

GST in NZ is 15%. You must register once turnover exceeds $60,000 in 12 months. Here's how GST works for small businesses.

Intermediate
13 min