Is Australia or New Zealand a lower-tax country?

It depends on income. NZ taxes from the first dollar (no tax-free threshold) at 10.5%, while AU exempts the first $18,200 — so AU is friendlier at low incomes. Higher up, NZ's top rate is 39% over $180,000 vs AU's 45% over $190,000, and NZ has no general capital gains tax, so NZ often wins for higher earners and investors. At 100,000.00 gross, AU take-home is 77,212.00 (effective 22.8%) vs NZ 75,372.50 (effective 24.6%). Neither country levies a state/regional income tax.

Does New Zealand have a capital gains tax?

No — New Zealand has no general capital gains tax. This is one of the biggest structural differences from Australia, where capital gains are taxed at your marginal rate (with a 50% discount on assets held 12+ months). NZ does tax some gains as income: the bright-line test catches residential property sold within 2 years (since 1 July 2024), the Foreign Investment Fund (FIF) regime taxes offshore shares above NZ$50,000 cost even without a sale, and property/share traders are taxed on profits. But there is no broad CGT on shares held long-term or on the family home.

How does Australian Super compare to NZ KiwiSaver?

Australia's Superannuation Guarantee is 12% of ordinary time earnings, compulsory, paid by the employer on top of salary. NZ KiwiSaver is auto-enrolment with opt-out: the default employee contribution is 3% (rising to 3.5% from 1 April 2026), matched by a 3% employer contribution — but only while the employee stays enrolled. The NZ Government also adds a contribution of 25c per $1 up to $260.72/year (halved from 1 July 2025, and removed for incomes over $180,500). Net effect: AU forces ~12% retirement saving; NZ defaults to ~6% combined and is opt-out.

Can I transfer KiwiSaver to Australian Super (or vice versa)?

Yes — the Trans-Tasman retirement savings portability scheme lets you transfer KiwiSaver to an Australian APRA super fund when you move to Australia, and Australian super to KiwiSaver when you move to NZ. SMSFs cannot receive KiwiSaver transfers. Transferred KiwiSaver funds keep some NZ rules (e.g. they can't be used for an Australian first-home deposit), and transferred Australian super keeps AU preservation rules. Transfers are voluntary — you can also leave the balance where it is.

Is GST different between Australia and New Zealand?

Yes. Australia's GST is 10% with broad exemptions — fresh food, most health, and education are GST-free. New Zealand's GST is 15% but applies to almost everything with very few exemptions (no general food exemption), which is why NZ's GST is often cited as one of the world's most broad-based consumption taxes. So NZ's headline GST is higher and harder to avoid on everyday spending.

If I move between Australia and New Zealand, what happens to my tax residency?

NZ citizens can live and work in Australia indefinitely on the Special Category Visa (subclass 444), and Australians can do the same in NZ — but tax residency is separate from visa status. AU residency triggers via the 'reside'/183-day tests; NZ residency triggers via a permanent place of abode or the 183-day test. The Australia-NZ double tax agreement prevents most double taxation and sets tie-breaker rules. Watch the timing: NZ has no CGT, so realising gains while NZ-resident (before AU worldwide rules apply) can be valuable; conversely AU's FIF-free treatment of most shares differs from NZ.

Australia vs New Zealand Tax — Side-by-Side Comparison for 2025-26

Australia and New Zealand share a labour market and a Trans-Tasman visa, but run different tax systems. AU has a tax-free threshold, compulsory 12% Super, and a capital gains tax; NZ taxes from the first dollar, defaults to opt-out 3% KiwiSaver, levies 15% GST, and has no general capital gains tax or stamp duty. This page compares income tax, social levies, retirement schemes, and consumption tax using ATO 2025-26 figures and IRD 2025-26 figures.

Take-home pay on the same nominal salary

Same numeric amount taxed as both an AUD salary (ATO) and an NZD salary (IRD). Currencies aren't directly comparable — this is a structural tax comparison. AU figures include the 2% Medicare levy; NZ figures include the 1.75% ACC earners' levy (capped at $156,641 of earnings).

Gross salary	AU income tax	AU Medicare (2%)	AU take-home	NZ income tax	NZ ACC (1.75%)	NZ take-home	Gap
50,000.00	5,788.00	1,000.00	43,212.00	7,658.00	875.00	41,467.00	+1,745.00
100,000.00	20,788.00	2,000.00	77,212.00	22,877.50	1,750.00	75,372.50	+1,839.50
150,000.00	36,838.00	3,000.00	110,162.00	39,377.50	2,625.00	107,997.50	+2,164.50
250,000.00	78,638.00	5,000.00	166,362.00	76,577.50	2,741.22	170,681.28	-4,319.28

Gap shows AU take-home minus NZ take-home on the same nominal gross. Excludes AU MLS (1%–1.5% above $101k single without private health cover), retirement contributions, and any NZ Working for Families / IETC entitlements. Neither country levies a state or regional income tax.

Income tax brackets — side by side

🇦🇺 Australia (FY 2025-26)

$0 – $18,200: 0%
$18,201 – $45,000: 16%
$45,001 – $135,000: 30%
$135,001 – $190,000: 37%
$190,001+: 45%

Stage 3 brackets, $18,200 tax-free threshold, 2% Medicare levy on top. Tax year 1 July – 30 June.

🇳🇿 New Zealand (2025-26)

$0 – $15,600: 10.5%
$15,601 – $53,500: 17.5%
$53,501 – $78,100: 30%
$78,101 – $180,000: 33%
$180,001+: 39%

No tax-free threshold — taxed from the first dollar. Thresholds in force from 31 July 2024. Plus ACC earners' levy 1.75% (to $156,641). Tax year 1 April – 31 March.

Key structural differences

Feature	🇦🇺 Australia	🇳🇿 New Zealand
Tax-free threshold	$18,200 tax-free	None — 10.5% from the first dollar
Top marginal rate	45% over $190,000 (+ 2% Medicare = 47%)	39% over $180,000 (+ 1.75% ACC to cap)
State / regional layer	No state income tax	No regional income tax (unitary system)
Social / accident levy	Medicare levy 2% (+ MLS 1%–1.5% if no PHI above $101k)	ACC earners' levy 1.75% to $156,641 (max $2,741)
Mandatory retirement	Superannuation Guarantee 12% (compulsory, employer-paid)	KiwiSaver — opt-out, 3% employee + 3% employer (3.5% from 1 Apr 2026)
Capital gains tax	Marginal rate, 50% discount on assets held 12+ months	None — except bright-line (residential <2yr), FIF, and traders
Dividend taxation	Marginal rate, fully imputed via franking credits	Marginal rate, imputation credits (same concept as franking)
Property purchase	State stamp duty (e.g. NSW $700k → ~$26k)	No stamp duty
Estate / inheritance	No inheritance tax; Super death benefit 17% on non-dependants	No estate or inheritance tax
Consumption tax	GST 10% (food / health / education exempt)	GST 15% (broad-based, almost no exemptions)
Tax year	1 July – 30 June	1 April – 31 March
Filing	Return by 31 October (self) / 15 May (agent)	Most wage earners auto-assessed; IR3 by 7 July if required

Retirement: Super vs KiwiSaver

Australia's Super is compulsory; NZ KiwiSaver is opt-out. A $100k AU salary triggers $12,000/year employer Super paid on top of salary — mandatory, regardless of employee choice. A $100k NZ salary in KiwiSaver triggers a 3% employer contribution (about $3,000) matched to the employee's default 3% — but only while the employee stays enrolled, and KiwiSaver can be suspended via a savings break.

Government top-ups differ. NZ adds a Government contribution of 25c per $1 the member contributes, up to $260.72/year (halved from $521.43 on 1 July 2025 and removed for incomes over $180,500). Australia has no equivalent flat top-up, but offers the low-income super co-contribution and concessional contribution tax of 15% inside the fund (vs marginal rate), with a $30,000/year concessional cap.

Trans-Tasman portability. Moving across the Tasman, you can transfer KiwiSaver into an Australian APRA super fund (not an SMSF) and Australian super into KiwiSaver. Transfers are voluntary; transferred balances keep some origin-country rules (e.g. former-KiwiSaver money can't fund an Australian first-home deposit). The AU 12% vs NZ ~6% combined default is the single biggest long-run retirement-savings difference between the two systems.

If you're moving Australia → New Zealand

Visa: Australian citizens can live and work in NZ indefinitely under Trans-Tasman arrangements — no visa required.
No capital gains tax: NZ's lack of a general CGT is a structural advantage for investors. Long-held shares and the family home are generally not taxed on sale — but watch the bright-line test on residential property sold within 2 years and the FIF rules on offshore shares above NZ$50,000.
No stamp duty: Buying property in NZ avoids the state stamp duty that adds tens of thousands to an Australian purchase.
Retirement saving drops: KiwiSaver defaults to ~6% combined (opt-out) vs compulsory 12% Super — you may want to lift your KiwiSaver rate (4%, 6%, 8% or 10%) to match your prior Super trajectory.
GST is higher: 15% on almost everything (no food exemption) raises the everyday consumption-tax burden vs AU's 10%.
Super: You can transfer Australian super into KiwiSaver, or leave it preserved in AU until preservation age.

If you're moving New Zealand → Australia

Visa: NZ citizens get the Special Category Visa (subclass 444) on arrival — live and work in Australia indefinitely; a direct citizenship pathway has applied since 1 July 2023 for many.
Compulsory 12% Super: Your Australian employer must pay 12% Superannuation Guarantee on top of salary — a major step up from KiwiSaver's opt-out 3%.
Capital gains tax applies: Australia taxes capital gains at your marginal rate (50% discount after 12 months). Consider realising NZ gains while still NZ tax-resident (no CGT) before AU worldwide rules apply.
Tax-free threshold: The first $18,200 of income is tax-free in AU — unlike NZ which taxes from the first dollar.
KiwiSaver: Transfer it into an Australian APRA super fund (not an SMSF), or leave it in NZ. Transferred KiwiSaver keeps some NZ rules.
Stamp duty returns: Buying property in Australia incurs state stamp duty (typically 3–7%); first-home concessions apply in NSW/VIC/QLD up to price caps.

AU Income Tax Calculator

Stage 3 brackets, dual-year toggle 2025-26 / 2026-27.

AU Superannuation Calculator

SG 12% projections + concessional cap optimization.

NZ Income Tax Calculator

Sister site nztax.tools — 2025-26 IRD brackets, no tax-free threshold.

NZ PAYE Calculator

Sister site nztax.tools — PAYE + ACC levy, tax codes, secondary income.

NZ KiwiSaver Calculator

Sister site nztax.tools — contribution rates, employer match, Govt top-up.

NZ GST Calculator

Sister site nztax.tools — add or extract 15% GST, inclusive/exclusive.

Sources

Australian figures: ATO individual income tax rates, FY 2025-26 (Stage 3). New Zealand figures: IRD tax rates for individuals, 2025-26. ACC earners' levy 1.75% to $156,641 (IRD ACC earners' levy rates). Superannuation Guarantee 12% effective 1 July 2025 (ATO).