Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill
This bill sets the income tax rates for the 2026–2027 tax year. It also makes changes to how fringe benefit tax (FBT) is calculated, which is a tax on benefits employers give to staff. The bill updates rules for taxing income from certain overseas investments and includes other minor fixes to tax laws. This means some tax rates are confirmed, and some tax rules are made simpler or clearer.
What this affects
Tap a topic to see how this bill touches it, and the parts of the text that show it.
This bill sets the income tax rates for a future tax year and changes some rules about how businesses pay tax on benefits they give to staff.
This Bill sets the annual rates of income tax for the 2026–27 tax year.
The Bill also proposes amendments to simplify the fringe benefit tax (FBT) rules.
Progress through Parliament
Have your say
Submissions open once a bill reaches the select committee stage and the committee calls for them. In the meantime, you can write to your local MP about it.
Bill text sourced from legislation.govt.nz (Parliamentary Counsel Office). Arapono’s summary and breakdown are drafted with AI grounded in that official text and reviewed by an Arapono editor for accuracy and neutrality before publishing. Arapono is non-partisan and takes no position on this bill.