Tātaitai Reiti Tāke Taupae Whaihua
Tirohia tō reiti tāke taupae whaihua tūturu — PAYE + ACC + taurewa ākonga + whakaiti WfF + whakaiti Best Start.
Mō tēnei tātaitai
Ka whakatinanahia e tēnei tātaitai te tikanga EMTR a Te Tai Ōhanga mai i NZ Treasury (TAWA) + IRD. Tirohia whakamutunga 18 Haratua 2026. Whakamanahia ngā tatauranga mā te whai i te hononga.
Ngā wāhanga EMTR (FY 2026-27)
Ka tāpiri katoa ki te moni whiwhi katoa- •Poraka PAYE teitei: 39% i runga ake i te $180k
- •Utu kaimahi ACC: 1.75% tae atu $156,641
- •Reiti taurewa ākonga: 12% i runga ake i te $24,128/tau
- •Whakaiti WfF: 27¢ ia $1 i runga ake i te $42,700
- •Whakaiti Best Start: 21¢ ia $1 i runga ake i te $79k
- •EMTR kino rawa: ~90% (mātua $80-90k)
Puna: Te Tai Ōhanga — TAWA
Whakatūpato
He whakatau tata nō tēnei tātaitai, hei whakamōhio noa iho. Kaua e whakawhirinaki ki ēnei hua hei tohutohu pūtea, tāke, ture rānei. E ai ki ngā raraunga tūmatanui a te IRD, ā, ka huri pea. Me kōrero ki tētahi kaitohutohu pūtea tohu mō ōu āhuatanga ake.
Me pēhea te whakatōpū EMTR
He maha ngā reiti ka tāpiri ki te moni whiwhi kotahi.
- 1
PAYE taupae
PAYE = poraka(moni whiwhi)
Poraka teitei 39%.
- 2
Utu kaimahi ACC
ACC = 1.75% ki te $156,641 tuatahi
Ka mutu i te tepe.
- 3
Taurewa ākonga
SL = 12% i runga ake i te $24,128
Tāpiri 12% mēnā he taurewa.
- 4
Whakaiti WfF
WfF = 27¢ ia $1 i runga ake i te $42,700
Ka rite ki te tāke 27% tāpiri.
- 5
Tāpiri ki te EMTR
EMTR = PAYE + ACC + SL + WfF + BS
Tae atu ki te 50-90% mō ngā whānau waenga.
Tauira
Tāuru: $70,000 + SL + WfF
Hua: EMTR ~70.75%.
Ngā Pātai Auau
He aha te EMTR?
Me pēhea taku whakaiti i tōku EMTR?
Me pēhea te mahi a tēnei tātaitai
Ka whakamahia e tēnei tātaitai ngā raraunga hou rawa mai i ngā puna kāwanatanga o Aotearoa. Ka mahia ngā tātaitai katoa ki tō pūtirotiro — kāore tō raraunga e wehe i tō pūrere.
Ka mahia ngā tātaitai katoa ki tō pūtirotiro — kāore tō raraunga e wehe i tō pūrere. Ko ngā hua hei ārahi noa iho, ehara i te tohutohu pūtea ngaio.
I hangaia, i tiakina e Konstantin Iakovlev. Raraunga mai i te IRD me ngā puna kāwanatanga mana o Aotearoa.
Arotakehia whakamutunga: