New Zealand public holidays 2026, GST rate and tax data
New Zealand: GST rate 15% since 1 Oct 2010; 11 public holidays in 2026 (next: Christmas Day, 25 Dec 2026); corporate tax rate 28%; minimum wage 23.95 NZD/hour; policy interest rate 2.75%; inflation rate (CPI) 4.1%.
12 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency NZD.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
Get a free API key
Get New Zealand's official figures as JSON in your own code, from the same data as this page. Each value is cited to its source.
- 50 calls a day on the computed answers: VAT breakdowns, income tax, payroll, working days and more
- Public holidays for every country, unlimited
- Commercial use allowed
- Email only, no card. One key works on all seven brands
Takes a minute: confirm your email and the key is shown once.
{ "country": "NZ", "series": "vat", "value": 15, "unit": "percent", "effective_from": "2010-10-01", "last_confirmed": "2026-10-05", "source": { "name": "Inland Revenue (Te Tari Taake), 'Charging GST'", "url": "https://www.ird.govt.nz/gst/charging-gst" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"nz","amount":1000}.
New Zealand public holidays 2026
11 days in 2026; next: Christmas Day on 25 Dec 2026. Official source: Employment New Zealand (MBIE), '2026 public holiday and anniversary dates' (page last… · last verified 30 Jul 2026
Fixed by law 4 Confirmed 5 Substitute 2
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day | Fixed by law | Employment New Zealand (MBIE), '2026… |
| 2 Jan 2026 Fri | Day after New Year's Day | Confirmed | Employment New Zealand (MBIE), '2026… |
| 6 Feb 2026 Fri | Waitangi Day | Confirmed | Employment New Zealand (MBIE), '2026… |
| 3 Apr 2026 Fri | Good Friday | Fixed by law | Employment New Zealand (MBIE), '2026… |
| 6 Apr 2026 Mon | Easter Monday | Fixed by law | Employment New Zealand (MBIE), '2026… |
| 27 Apr 2026 Mon | Anzac Day observed |
Substitute | Employment New Zealand (MBIE), '2026… |
| 1 Jun 2026 Mon | King's Birthday | Confirmed | Employment New Zealand (MBIE), '2026… |
| 10 Jul 2026 Fri | Matariki | Confirmed | Employment New Zealand (MBIE), '2026… |
| 26 Oct 2026 Mon | Labour Day | Confirmed | Employment New Zealand (MBIE), '2026… |
| 25 Dec 2026 Fri | Christmas Day | Fixed by law | Employment New Zealand (MBIE), '2026… |
| 28 Dec 2026 Mon | Boxing Day observed |
Substitute | Employment New Zealand (MBIE), '2026… |
2027 dates already held (11)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | New Year's Day | Fixed by law | Employment New Zealand (MBIE), '2026… |
| 4 Jan 2027 Mon | Day after New Year's Day observed |
Substitute | Employment New Zealand (MBIE), '2026… |
| 8 Feb 2027 Mon | Waitangi Day observed |
Substitute | Employment New Zealand (MBIE), '2026… |
| 26 Mar 2027 Fri | Good Friday | Fixed by law | Employment New Zealand (MBIE), '2026… |
| 29 Mar 2027 Mon | Easter Monday | Fixed by law | Employment New Zealand (MBIE), '2026… |
| 26 Apr 2027 Mon | Anzac Day observed |
Substitute | Employment New Zealand (MBIE), '2026… |
| 7 Jun 2027 Mon | King's Birthday | Confirmed | Employment New Zealand (MBIE), '2026… |
| 25 Jun 2027 Fri | Matariki | Confirmed | Employment New Zealand (MBIE), '2026… |
| 25 Oct 2027 Mon | Labour Day | Confirmed | Employment New Zealand (MBIE), '2026… |
| 27 Dec 2027 Mon | Christmas Day observed |
Substitute | Employment New Zealand (MBIE), '2026… |
| 28 Dec 2027 Tue | Boxing Day observed |
Substitute | Employment New Zealand (MBIE), '2026… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current New Zealand value
Rate schedules and breakdowns
Withholding tax rates
2–30% across 4 withholding taxes — no single rate · in force from — · Official source: Inland Revenue, NRWT payer's guide IR291 (March 2026): 'The rates at which NRPI… · last verified 19 Oct 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | NRWT on dividends | 30 | dividends paid by New Zealand companies to non-residents; calculated on the gross dividend excluding imputation credits | Inland Revenue, 'Deduct NRWT at the… |
| Fully imputed dividends to non-portfolio shareholders (voting interest above 10%) are exempt from NRWT since 1 February 2010; fully imputed portfolio dividends attract a reduced 15% domestic rate (see top-level notes). Non-residents cannot use imputation credits to meet NRWT… | ||||
| interest | NRWT on interest | 15 | interest paid to non-residents, unless the payer is an approved issuer paying the 2% AIL on a registered security | Inland Revenue, 'Deduct NRWT at the… |
| A minimum (not always final) tax in some cases. The AIL election (see approved-issuer-levy entry) reduces NRWT on the interest to 0% for non-associated lenders. | ||||
| royalties | NRWT on royalties | 15 | royalties paid to non-residents | Inland Revenue, 'Deduct NRWT at the… |
| approved-issuer-levy | Approved issuer levy (AIL) - alternative to NRWT on interest | 2 | interest paid on securities registered with IRD by an approved issuer to non-associated non-resident lenders, in lieu of deducting NRWT | Stamp and Cheque Duties Act 1971, Part… |
| NOT a withholding tax on the recipient: it is a levy borne by the payer, and the NRWT rate on the interest becomes 0%. Parties must agree AIL applies before payment; the choice cannot be retrospective, and it is generally unavailable between associated parties. | ||||
Personal income tax rates
10.5–39% across 5 bands · in force from 2025-04-01 · Official source: Inland Revenue (Te Tari Taake), 'Tax rates for individuals' · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 15600 | 10.5 |
| 15600 | 53500 | 17.5 |
| 53500 | 78100 | 30 |
| 78100 | 180000 | 33 |
| 180000 | — | 39 |
Statutory social-insurance contributions
0–7% across 5 contribution branches · in force from 2026-04-01 · Official source: KiwiSaver Act 2006 (2006 No 40), consolidation as at 1 April 2026, ss 4, 6, 10… · last verified 8 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| kiwisaver | KiwiSaver (retirement savings scheme — member contributions and compulsory employer contribution, "CEC") | 7 | 3.5 | 3.5 | percent | "Gross salary or wages" as defined in KiwiSaver Act 2006 s 4(1) — NOT the same as PAYE gross. "Salary or wages" is defined by reference to Income Tax Act 2007 s RD 5(1) and (1B) (that cross-reference was updated from "s RD 5(1)(a) to (c)" on 31 March 2026 by s 218(2) of the Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures) Act 2026 (2026 No 8)), and "gross" means before deduction of tax. It INCLUDES extra pay (bonuses, commission, gratuities), overtime and secondary employment earnings, but EXCLUDES redundancy payments, Voluntary Bonding Scheme payments funded by MPI/Health/Education, overseas accommodation and cost-of-living allowances, employee share scheme benefits treated as extra pay, employer-paid weekly compensation under the Accident Compensation Act 2001 (unless the employer elects otherwise), and the value of board/lodging or a house (or an allowance in lieu). No earnings ceiling. | NZD |
| OPT-OUT, NOT UNIVERSAL. Automatic enrolment (s 10, read verbatim) applies only to an employee who starts new employment with an employer that is not an exempt employer, is not a secondee, and when starting is aged 18 or more and less than the New Zealand superannuation… | |||||||
| acc_earners_levy | ACC Earners' Levy (Earners' Account levy — accident compensation cover for non-work injuries) | 1.75 | 1.75 | 0 | percent | Earnings as an employee paid in the tax year (1 April – 31 March), capped at the maximum liable earnings. Deducted through PAYE alongside income tax; the M/ME/S/SH/ST tax codes in IR340/IR341 are levy-inclusive. | NZD |
| GST TRAP — this is New Zealand's version of the consolidated-text problem, and it is the single most common payroll error here. The REGULATION states $1.52 per $100 (reg 4(2)(a)) and reg 8 declares the amounts GST-exclusive; ACC's own page likewise quotes "$1.52 per $100… | |||||||
| acc_work_levy | ACC Work Account Levy (employer levy for work-related injury cover) | — | 0 | — | percent | Total earnings paid by the employer to its employees in the levy year, capped at the maximum liable earnings PER EMPLOYEE. Invoiced annually by ACC — it is NOT withheld through PAYE and must never be deducted from the employee. | NZD |
| NO SINGLE NATIONAL RATE — rate_employer and rate_total are deliberately null. I parsed Schedule 2 in full: it sets exactly 537 industry classification-unit rates for 2026/27, ranging from $0.02 per $100 (CU 78340 Computer systems design and related services — the sole unit at… | |||||||
| working_safer_levy | Working Safer Levy (Health and Safety at Work funding levy — funds WorkSafe New Zealand) | 0.08 | 0 | 0.08 | percent | The amount of earnings paid or deemed to have been paid by the employer to the employer's employees (Health and Safety at Work Act 2015 s 201(2)(a)). In administration ACC applies the same capped liable payroll it uses for the Work Account levy, so in practice the same per-employee maximum liable earnings applies. | NZD |
| EMPLOYER-ONLY and flat — reg 3 has never been amended since 2016 and the consolidation stated as at 1 April 2025 still reads 8 cents per $100. ACC's own page independently quotes "$0.08 per $100 of your liable payroll or income". It is invoiced by ACC together with, and as part… | |||||||
| esct | Employer Superannuation Contribution Tax (ESCT) — tax levied on the employer's KiwiSaver contribution | — | 0 | — | percent | Each dollar of an employer's superannuation cash contribution (including the compulsory employer contribution). The RATE is selected by reference to the employee's "ESCT rate threshold amount", defined in Income Tax Act 2007 s YA 1 as: for an employee employed by the employer for the whole of the immediately preceding tax year, the total of (i) salary or wages derived by the employee in the previous tax year and (ii) the gross amount of employer's superannuation contributions before ESCT paid on the employee's behalf in that previous tax year; otherwise, the employer's estimate of both amounts for the tax year in which the contribution is paid. | NZD |
| INCLUDED AS A VISIBLE BRANCH BECAUSE OMITTING IT BREAKS THE KIWISAVER NUMBERS, not because it is a social-insurance contribution — it is a tax. ESCT is deducted OUT OF the compulsory employer contribution, so the amount that reaches the employee's KiwiSaver account is LESS than… | |||||||
Tax filing deadlines
11 deadline rules · in force from — · Official source: 11 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| gst-monthly | vat | return_and_payment | GST return and payment — monthly filers | monthly | GST-registered persons filing monthly. | primary | 2026-10-28 | Paying GST |
| 28th of the month after the end of the taxable period, with payment due the same day as the return; a period ending 31 March is due 7 May and one ending 30 November is due 15 January. | ||||||||
| gst-two-monthly-even | vat | return_and_payment | GST return and payment — two-monthly filers with periods ending Feb/Apr/Jun/Aug/Oct/Dec | bimonthly | GST-registered persons filing two-monthly whose taxable periods end in even months. | primary | 2026-10-28 | Paying GST |
| 28th of the month after each period end; none of these periods ends 31 March or 30 November, so no exception applies. | ||||||||
| gst-two-monthly-odd | vat | return_and_payment | GST return and payment — two-monthly filers with periods ending Jan/Mar/May/Jul/Sep/Nov | bimonthly | GST-registered persons filing two-monthly whose taxable periods end in odd months. | primary | 2026-10-28 | Paying GST |
| 28th of the month after each period end; the period ending 31 March is due 7 May and the period ending 30 November is due 15 January. Six-monthly filers: the same general rule and exceptions apply, but their period ends vary by registration, so no separate rule is seeded. | ||||||||
| paye-deductions-monthly | paye | payment | Employer deductions (PAYE, ESCT etc.) payment — small to medium employers | monthly | Employers whose gross annual PAYE and ESCT is less than $500,000. | primary | 2026-10-28 | Paying deductions to Inland Revenue |
| Covers PAYE, student loan, child support, KiwiSaver and ESCT deductions. The employment information return is filed per payday (see gaps). | ||||||||
| paye-deductions-large-1st-15th | paye | payment | Employer deductions payment — large employers, wages paid 1st–15th | monthly | Employers whose gross annual PAYE and ESCT is $500,000 or more (aggregated across connected businesses). | primary | 2026-10-28 | Paying deductions to Inland Revenue |
| Modelled as periods ending on the 15th with the due date 5 days later (the 20th of the same month). | ||||||||
| paye-deductions-large-16th-end | paye | payment | Employer deductions payment — large employers, wages paid 16th–end of month | monthly | Employers whose gross annual PAYE and ESCT is $500,000 or more. | primary | 2026-10-28 | Paying deductions to Inland Revenue |
| 5th of the following month; wages paid 16–31 December are due 15 January instead. The period shown runs from the 1st, but this rule covers only wages paid from the 16th to month end. | ||||||||
| cit-provisional-1 | cit | provisional_payment | Provisional tax instalment 1 — standard/estimation option, 31 March balance date | annual | Provisional taxpayers (incl. companies) using the standard or estimation option with a 31 March balance date. | primary | 2026-10-28 | Payment dates for provisional tax |
| Standard or estimation option, 3 instalments, 31 March balance date: 28 August, 15 January, 7 May. Not modelled: ratio option (6 instalments: 28 Jun, 28 Aug, 28 Oct, 15 Jan, 28 Feb, 7 May), AIM, six-monthly GST filers (2 instalments), and non-standard balance dates (IRD says to… | ||||||||
| cit-provisional-2 | cit | provisional_payment | Provisional tax instalment 2 — standard/estimation option, 31 March balance date | annual | Provisional taxpayers (incl. companies) using the standard or estimation option with a 31 March balance date. | primary | 2026-10-28 | Payment dates for provisional tax |
| Standard or estimation option, 3 instalments, 31 March balance date: 28 August, 15 January, 7 May. Not modelled: ratio option (6 instalments: 28 Jun, 28 Aug, 28 Oct, 15 Jan, 28 Feb, 7 May), AIM, six-monthly GST filers (2 instalments), and non-standard balance dates (IRD says to… | ||||||||
| cit-provisional-3 | cit | provisional_payment | Provisional tax instalment 3 — standard/estimation option, 31 March balance date | annual | Provisional taxpayers (incl. companies) using the standard or estimation option with a 31 March balance date. | primary | 2026-10-28 | Payment dates for provisional tax |
| Standard or estimation option, 3 instalments, 31 March balance date: 28 August, 15 January, 7 May. Not modelled: ratio option (6 instalments: 28 Jun, 28 Aug, 28 Oct, 15 Jan, 28 Feb, 7 May), AIM, six-monthly GST filers (2 instalments), and non-standard balance dates (IRD says to… | ||||||||
| cit-return | cit | return | Company income tax return (IR4) — 31 March balance date, no tax agent extension | annual | Businesses filing their own return for the year ending 31 March; the page states companies file an IR4. | primary | 2026-10-28 | Income tax and provisional tax |
| 7 July after a 31 March balance date. Clients of tax agents with an extension of time may file by 31 March of the following year (not modelled). Late balance dates (1 April–30 September): Tax Administration Act 1994 s 37(1)(b) sets the 7th of the fourth month after the… | ||||||||
| cit-terminal-tax | cit | payment | End-of-year (terminal / residual) income tax — 31 March balance date, no tax agent | annual | Businesses (incl. companies) filing their own return for the year ending 31 March. | primary | 2026-10-28 | Income tax and provisional tax |
| 7 February after a 31 March year end; tax agent clients with an extension pay by 7 April (not modelled). Non-standard balance dates not modelled. | ||||||||
Email me when a New Zealand value changes
Free. One email when an official figure we track changes — not when we re-check it. You confirm by email first, and every alert has a one-click unsubscribe.
Compare each figure with the other Australasian countries: Policy interest rate · Statutory interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Income tax rates · Social contributions · Tax filing deadlines
Use it from code
# Free — the full catalogue of what we hold
curl https://ausref.dev/catalog
# Any series ($0.003 per call, x402 on Base — no key, no signup)
curl https://ausref.dev/v1/nz/vat
# Change feed (free) — what moved, and when we last checked
curl https://ausref.dev/v1/changesWhat makes this different
Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.