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NZ Tax Codes Explained: 2026 Guide
Understand the main New Zealand employee tax-code families, secondary-income bands and student-loan variants using the current Inland Revenue IR330 flowchart.
Last reviewed by NZ Calculator:
What tax code should I use in New Zealand?
Your code depends on your income source, expected annual PAYE income, student-loan status and other personal circumstances. NZ Calculator can explain the code families, but Inland Revenue’s official finder and IR330 flowchart should be used to confirm your actual code.
Quick tax-code guide
This is a guide to the August 2026 IR330 flowchart, not an official determination. Confirm your code with Inland Revenue before giving it to a payer.
NZ tax codes explained
Inland Revenue says you need one tax code for each source of income, and your main or highest source is treated differently from secondary income. The code can also change if your circumstances change.
M / M SL
Main or highest salary/wage income in the relevant IR330 situations. Add SL where the flowchart requires the student-loan version.
ME / ME SL
Main-income code only when the IR330 ME eligibility conditions are met. Do not select ME based on income alone.
SB / SB SL
Secondary income when annual PAYE income is $15,600 or less under the August 2026 IR330 flowchart.
S / S SL
Secondary income when annual PAYE income is $15,601 to $53,500.
SH / SH SL
Secondary income when annual PAYE income is $53,501 to $78,100.
ST / ST SL
Secondary income when annual PAYE income is $78,101 to $180,000.
SA / SA SL
Secondary income above $180,000 under the flowchart.
STC, CAE, EDW, NSW
Special codes exist for tailored tax codes and specified work situations. Use the IR330 notes and Inland Revenue guidance.
Contractors and WT
The employee IR330 states that contractors using WT should use the contractor tax-rate notification form IR330C. Contractor schedular-payment rules are separate from ordinary employee PAYE tax-code selection.
Use the official IRD finder for certainty
Use Inland Revenue's official tax-code finder →
Official sources: IRD — About tax codes · IR330 Tax code declaration.
Frequently asked questions
What are NZ tax codes?
Tax codes tell an employer or payer how much tax to deduct from salary, wages, benefits, pensions or certain other taxable payments.
What is the M tax code?
M is a main-income code used for a person's main or highest source of salary or wages in situations covered by the IR330 flowchart. If a New Zealand student loan applies, M SL may be used instead.
What is the ME tax code?
ME is a main-income code available only when the IR330 eligibility conditions are met. It is not simply an income-bracket code, so use the official IRD flowchart or finder before selecting it.
What are the secondary tax codes in NZ?
The August 2026 IR330 flowchart uses SB, S, SH, ST and SA for secondary income bands, with SL variants when a New Zealand student loan applies.
What is the tax code for a second job?
A second simultaneous source of taxable income may need a secondary tax code. The correct code depends on expected annual PAYE income and whether a student loan applies.
What happens if I do not give my employer a tax code declaration?
Inland Revenue states that if an employee does not provide a completed IR330, tax is deducted at the non-notified rate of 45%, plus the ACC earners' levy.
What tax code do contractors use?
Contractors receiving schedular payments use contractor rules and the IR330C rather than the employee IR330 where applicable. WT is associated with certain contractor schedular payments.
Can my tax code change during the year?
Yes. Inland Revenue says circumstances such as taking out or repaying a student loan, changes in annual income or starting a second job can require a new code.