Current New Zealand statutory rates, dated and sourced

Every New Zealand statutory rate this site maintains, with its provenance.

Tax brackets, the ACC earner levy and its cap, student loan rate and threshold, KiwiSaver settings, benefit rates and more. Each carries the date it took effect, where it was read from, and when it was last checked against the issuing body.

verified_on can be null, and that is deliberate. A figure recorded but not yet checked against its issuing body says so rather than looking the same as one that was. Hiding the difference would make the whole dataset worth less.

Filter with q over the id and label, or with review_cycle to get everything that changes at the same time. review_cycle=annual-1-april returns the figures that move on 1 April, which is the query a payroll or compliance team actually has.

These are the same figures the calculators on calculate.co.nz consume, and an automated harness drives those live pages in a browser and compares their answers to this API. A wrong rate breaks a visible page rather than sitting unnoticed in a data feed, which is not a claim most rate data can make.