If you are one of those who wonder where the New Zealand government gets all its money from, then look at this. (As of 15 January 2004 I have found info on the following 7 taxes :-
| Tax Name | Tax Law Referance | Percentage Rate |
| Cheque Duty | Stamp and Cheque Duties Act 1971 | $0.05 per cheque |
| Fringe Benefit Tax | Income Tax Act 1994 |
17.65% (Fringe Benefit <= $8,075) 26.58% (Fringe Benefit > $8,075 and <= $30,590) 49.25% (Fringe Benefit > $30,590 and <= $45,330 63.93% (Fringe Benefit > $45,330) |
| Gaming Machine Duty | Gaming and Lotteries Act 1977 | 20% of profit |
| Gift Duty | Estate and Gift Duties Act 1968 |
0% (Income <= $27,000)
5% (Income > $27,000 and <= $36,000) 10% (Income > $36,000 and <= $54,000) 20% (Income > $54,000 and <= $72,000) 25% (Income > $72,000) |
| GST | Goods and Services Tax Act 1985 (as modified by Taxation (GST and Miscellaneous Provisions) Act 2000) | 12.50% |
| Income Tax | Income Tax Act 1994 |
19.5% (Income <= $38,000) 33% (Income > $38000 and <= $60,000) 39% (Income > $60,000) |
| Resident Withholding Tax | Income Tax Act 1994 |
19.5% (Interest/Dividend <= $38,000)
33% (Interest/Dividend > $38000 and <= $60,000) 39% (Interest/Dividend > $60,000) |
Taxes in New Zealand are somewhat unique, in that they are all covered by 3 different Acts of law. The Goods and Services Tax Act, The Income Tax Act and The Tax Administration Act.