Marginal Tax - What will it be?
Categories: General

Marginal Tax - What will it be?

In New Zealand, a marginal tax rate system is used to tax an individual’s income, i.e. the tax rate increases as one’s income increases. As at today, the marginal tax rates are as follows:
 
 
Taxable income bracket
Applicable tax rate
$0 to $14,000
10.5%
$14,001 to $48,000
17.5%
$48,001 to $70,000
30%
$70,001 to $180,000
33%
> $180,000
39%
The first three thresholds have not changed since 1 October 2010, while the current top tax rate of 39% has applied from the 2021 / 2022.
With the rate of wage inflation being a hot topic at the moment, and a general election due later this year, we adjusted the marginal tax rates for inflation since October 2010 to see what they would look like – particularly given this is an election promise that might be made. The marginal tax thresholds would look something along the lines of:
 
 
Taxable income bracket
Applicable tax rate
$0 to $21,000
10.5%
$21,001 to $72,000
17.5%
$72,001 to $105,000
30%
$105,001 to $270,000
33%
> $270,000
39%
With the average salary in New Zealand being around $62,000. Under the current marginal tax rates, this results in $11,620 of income tax payable. However, applying the adjusted rates above, $9,380 would be payable – a difference of over $2,000. For someone on a $100,000 salary, the difference in annual tax payable between the thresholds is almost $4,400 a year.
How much less tax would you be paying?
If you would like to discuss this further, please feel free to contact our team here.
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