Uses IRD's IR330 rules and 2026–27 thresholds, checked 8 November 2026. Runs in your browser — nothing you type is sent anywhere. Sources: IRD secondary tax codes, IRD independent earner tax credit.
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Secondary tax codes by total income
For a second job, the code depends on your total income from all jobs for the year.
| Total yearly income | Secondary code | Tax rate on this job |
|---|---|---|
| Up to $15,600 | SB | 10.5% |
| $15,601 to $53,500 | S | 17.5% |
| $53,501 to $78,100 | SH | 30% |
| $78,101 to $180,000 | ST | 33% |
| Over $180,000 | SA | 39% |
Common questions
What tax code should I use for my main job?
Use M, or ME if your total income is between $24,000 and $70,000 and you don't get Working for Families, NZ Super or a benefit. Add SL if you have a student loan.
What tax code is for a second job?
A secondary code based on your total income from all sources: SB up to $15,600, S up to $53,500, SH up to $78,100, ST up to $180,000 and SA above that.
What happens if I use the wrong tax code?
You'll pay too much or too little tax through the year. IRD sorts it out at the end of the tax year, which can mean a refund or a bill. You can give your employer a new IR330 at any time.
What if I don't give my employer a tax code?
They must use the no-declaration rate (ND), which takes 45% plus the ACC earners' levy. Give them an IR330 as soon as you can.