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GUIDES — TAX

Tax.

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

12 guides
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.

Advanced19 min
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.

Intermediate11 min
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.

Intermediate16 min
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.

Intermediate14 min
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.

Intermediate13 min
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.

Beginner18 min
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.

Beginner8 min
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.

Intermediate14 min
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.

Beginner13 min
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.

Beginner8 min
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.

Advanced12 min
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.

Intermediate13 min