New Zealand Self-Employment Tax Guide 2025/26
Everything you need to know about tax as a self-employed individual in New Zealand. This comprehensive guide covers Inland Revenue requirements, income tax rates, ACC Earners' Levy, allowable expenses, key deadlines, and financial planning advice for the 2025/26 tax year.
What This Guide Covers
- Tax rates and bands — current 2025/26 income tax rates and thresholds
- ACC Earners' Levy — how much you owe and how it is calculated
- Allowable expenses — what you can and cannot claim as a business expense
- Key deadlines — registration, filing, and payment dates
- Record keeping — what records Inland Revenue requires you to keep
- Financial planning — how much to set aside each month for your tax bill