Main income
| Code | Use it if |
|---|---|
| M | It's your main or only job, and ME doesn't apply |
| ME | Main job, total income $24,000–$70,000, and no Working for Families, NZ Super or benefit |
| M SL / ME SL | As above, and you have a student loan |
Secondary income (second job)
Pick by your total yearly income from all sources, not just the second job.
| Code | Total income | Tax rate |
|---|---|---|
| SB | $15,600 or less | 10.5% |
| S | $15,601 – $53,500 | 17.5% |
| SH | $53,501 – $78,100 | 30% |
| ST | $78,101 – $180,000 | 33% |
| SA | Over $180,000 | 39% |
Rates exclude the ACC earners' levy. With a student loan, add SL (e.g. S SL).
Special codes
| Code | Who it's for |
|---|---|
| CAE | Casual agricultural workers employed for up to 3 months (e.g. shearers, shed hands) |
| EDW | Election day and advance voting workers |
| NSW | Non-resident seasonal workers under the RSE scheme |
| STC | A special tax code IRD has approved for you |
| ND | No declaration: used when you haven't given an IR330 — 45% plus ACC levy |
Contractors paid schedular payments use a separate form, the IR330C, with a withholding tax rate instead of a tax code.
Check your own numbers. Use the tax code picker to get your code in a few taps.