뉴질랜드내에서 소득 발생시 IRD에 소득세를 납부 하여야 하며, 직장에서 일을 할 경우 원천 징수 (PAYE)가 되며, 자영업 또는 다른 소득이 있을시 일년에 한번씩 세무 신고를 하여야 됩니다.
개인 소득세율은 다음과 같습니다.
Taxable income |
Income tax rates for every
$1 of taxable income
(excluding ACC earners' levy) |
PAYE rates for every
$1 of taxable income
(including ACC earners' levy*) |
up to $14,000 |
10.5 cents |
12.54 cents |
from $14,001 to $48,000 |
17.5 cents |
19.54 cents |
from $48,001 to $70,000 |
30 cents |
32.04 cents |
$70,001 and over |
33 cents |
35.04 cents |
No notification** |
45 cents |
47.04 cents |
Use the Tax on annual income calculator if you want to know the tax rates for previous years. |
* The earners' levy rate (including GST) for the period 1 April 2011 to 31 March 2012 is 2.04% ($2.04 per $100) |
** Employers are legally required to use the no notification rate when an employee does not fully complete the Tax code declaration (IR330). A completed form must include name, IRD number and tax code. The form must also be signed. |
만약 연소득이 $65,238 일 경우 다음과 같이 소득 세율이 적용 됩니다.
$0 to $14,000 |
at |
10.5% |
= |
$1,470.00 |
$14,001 to $48,000 |
at |
17.5% |
= |
$5,950.00 |
$48,001 to $65,238 |
at |
30% |
= |
$5,171.40 |
|
$12,591.40 |
$14,000 까지 10.5%를 적용 받으며 $14,001 ~ $48,000은 17.5%, $48,001 ~ $65,238 까지는 30%의 소득세율이 적용되어 총 $12,591.40을 징수하게 됩니다.
출처:
http://www.ird.govt.nz/how-to/taxrates-codes/itaxsalaryandwage-incometaxrates.html
