Australia vs New Zealand tax: residency & income tax rates

Effective income tax by income

An effective-rate comparison for this pair isn’t available yet (one country’s full bracket table is still being verified). The sourced fact comparison below still applies — and the interactive tool covers every modelled country.

Australia vs New Zealand, side by side

	Australia	New Zealand
Top income tax rate	45%PwC Worldwide Tax Summaries“190,000 \| – \| 51,638 \| 45.0”View source · accessed 2026-09-08	39%New Zealand Legislation, Income Tax Act 2007 Schedule 1“Schedule 1 part A table 1: replaced, on 1 April 2025, by section 37(1) (and see section 37(4) for application) of the Taxation (Budget Measures) Act 2024 (2024 No 19).”View source · accessed 2026-10-24
Tax-residency day threshold	183 daysPwC Worldwide Tax Summaries“Individuals who have actually been in Australia for more than one-half of the income year (i.e. at least 183 days in the income year), unless the individual's usual place of abode is outside Australia and the individual does not intend to reside in Australia.”View source · accessed 2026-09-08	183 daysNew Zealand Legislation, Income Tax Act 2007 s YD 1“A natural person is a New Zealand resident if they are personally present in New Zealand for more than 183 days in total in a 12-month period.”View source · accessed 2026-10-24
Signature tax regime	[source]PwC Worldwide Tax Summaries“A temporary resident will be exempt from Australian tax on foreign source income, while a resident of Australia is subject to tax on worldwide income.”View source · accessed 2026-09-08	[source]New Zealand Legislation, Income Tax Act 2007 s YD 1B“their visit is for 275 or fewer days, counting the days of arrival and departure as a whole day each; and”View source · accessed 2026-10-24
Digital nomad visa	No	No
Nomad-visa income requirement	—	—

Every figure links to its source and verification date. Full guides: Australia · New Zealand.

Frequently asked questions

Is Australia or New Zealand better for tax?

It depends on your income, residency status and which special regime you qualify for. Compare the residency rules, rates and regimes side by side below, and use the interactive tool for your own income.

Which has the lower tax-residency threshold, Australia or New Zealand?

Australia treats you as tax resident after 183 days, and New Zealand after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.

Does Australia or New Zealand have a digital nomad visa?

Australia has no dedicated digital-nomad visa; New Zealand has no dedicated digital-nomad visa. See the "Digital nomad visa" row below for the sourced detail.

Australia vs New Zealand: tax comparison for expats