New Zealand Official Source Registry
Rule version NZ-2026-27-v1, effective 1 April 2026 – 31 March 2027, checked 10 October 2026.
| Authority | Rule source | Effective | Status |
|---|---|---|---|
| Inland Revenue | Tax rates for individuals | 2025-04-01 | verified public |
| Inland Revenue | Payroll calculations and business rules | 2026-04-01 | verified public |
| Inland Revenue | Payroll calculations and business rules specification 2026–27 v1.01 | 2026-04-01 | verified public |
| Inland Revenue | IR340 PAYE deduction tables April 2026 | 2026-04-01 | verified public |
| Inland Revenue | IR341 Four-weekly and monthly PAYE deduction tables April 2026 | 2026-04-01 | verified public |
| Inland Revenue | ACC earners' levy rates | 2026-04-01 | verified public |
| Inland Revenue | KiwiSaver changes from 1 April 2026 | 2026-04-01 | verified public |
| Inland Revenue | Employer superannuation contribution tax | 2025-04-01 | verified public |
| Inland Revenue | Student loan repayments from salary or wages | 2026-04-01 | verified public |
| Inland Revenue | Independent earner tax credit | 2024-07-31 | verified public |
| Inland Revenue | GST rate and registration | 2010-10-01 | verified public |
| Inland Revenue | Tax rates for businesses | 2026-04-01 | verified public |
| Inland Revenue | Provisional tax options | 2026-04-01 | verified public |
| Inland Revenue | Family Tax Credit | 2026-04-01 | verified public |
| Inland Revenue | The bright-line property rule | 2024-07-01 | requires eligibility review |
| Inland Revenue | Residential rental income and tax | 2026-04-01 | requires eligibility review |
| Inland Revenue | Using the right resident withholding tax rate | 2026-04-01 | verified public |
| Inland Revenue | Prescribed investor rates for New Zealand residents | 2026-04-01 | verified public |
| Inland Revenue | Residential rental property deductions and ring-fencing | 2026-04-01 | verified public |