---
title: "PF133 · Captured AI answers"
publisher: "Onsomble Limited"
publication: "NZBrands.ai"
edition: 1
collected_on: "2026-10-05"
html_url: "https://nzbrands.ai/research/nz-election-2026/editions/1/questions/acf9317f-b053-428e-8c04-8aa68144ba52/"
---

# PF133 · Captured AI answers

Edition 1 · answers collected 5 October 2026.

[Read on NZBrands.ai](https://nzbrands.ai/research/nz-election-2026/editions/1/questions/acf9317f-b053-428e-8c04-8aa68144ba52/)

## Question

For the 2026 New Zealand general election: Who would pay more or less under the parties' tax plans, and how would those plans fund public services?

Question ID: acf9317f-b053-428e-8c04-8aa68144ba52. Report reference: PF133.

Issue: Tax and public spending. Voter: No voter described.

[Source record (JSON)](https://nzbrands.ai/data/nz-election-2026/editions/1/answers/acf9317f-b053-428e-8c04-8aa68144ba52.json)

## How to read this evidence

The answers below are shown as the assistants gave them, not a verified account or NZBrands.ai voting advice. They may contain errors or outdated claims. A recorded source association is not necessarily a link shown to the reader.

Captured 5 October 2026. 4 answers were saved for this question. Missing answers have not been filled in.

[Study methodology and limitations](https://nzbrands.ai/research/nz-election-2026/editions/1/method.md)

## ChatGPT · asked nationally

Answer ID: 7fbc77a1-eb9a-4abc-bc50-c8fded08e245. Captured 5 October 2026.

**Begin captured answer — shown as given, not verified**

As of **4 October 2026**, the tax choice at the **7 November 2026 New Zealand general election** is unusually stark. The basic divide is between parties that largely keep the existing income-tax system and fund services through spending restraint/growth, and parties that shift more taxation toward property, land, wealth and high incomes. [New Zealand Parliament dissolved ahead of tight November vote](https://www.reuters.com/world/asia-pacific/new-zealand-parliament-dissolved-ahead-tight-november-vote-2026-10-01/?utm_source=chatgpt.com)

One important caveat: these are **proposed policies, not current law**, and coalition negotiations could substantially change them.

## At a glance: who pays more or less?

| Party | Who would generally pay less? | Who would generally pay more? | Main way public services are funded |
|---|---|---|---|
| **National** | No broad new income-tax increase; keeps current tax settings | No new tax promised | Spending discipline, economic growth, existing revenue |
| **ACT** | Taxpayers generally; no new tax proposed | No major new tax proposed | Smaller government, savings and reprioritisation |
| **Labour** | People whose only income is wages: broadly no income-tax change; users of health services benefit | People selling taxable investment/commercial property | 28% targeted capital-gains tax, plus existing revenue |
| **Greens** | Most low/middle-income earners | High earners, very wealthy people, large corporations, some landlords | Wealth/inheritance/company/bank taxes plus income-tax changes |
| **Te Pāti Māori** | Most people, especially low/moderate earners | Wealthy people, property sellers, corporations and high earners | Wealth/company/property taxes |
| **NZ First** | Low-income earners, families with children, some SMEs | Mainly no major new tax burden proposed | Existing revenue, enforcement and economic growth |
| **Opportunity** | Many workers through the Citizen's Income, depending on land ownership | Landowners, particularly valuable urban land | 1.75% land-value tax + redesigned income/benefit system |

### 1. National: **little change to your tax bill**

National has committed to **“no new taxes”**. It isn't proposing a new income-tax cut in this campaign; rather, the pitch is that keeping taxes down lets people retain more of their existing income. [No new taxes under National | National Party](https://www.national.org.nz/news/260823-no-new-taxes-under-national?utm_source=chatgpt.com)

Its public-service funding model is therefore principally:

- grow the economy and tax base;
- control government spending;
- maintain its budget-responsibility rules;
- return the books to surplus, with National targeting **2028/29**. [2026 Election Policy | National Party](https://www.national.org.nz/policies?utm_source=chatgpt.com)

National says this can coexist with more hospitals, classrooms, roads and healthcare. Critics' central question is whether sufficiently tight spending control is compatible with maintaining or expanding frontline services.

**Who gains?** People who value avoiding additional taxes, particularly higher earners and businesses that might otherwise face new taxes.

**Who doesn't get a special tax break?** There isn't a new broad personal-income-tax reduction in the 2026 platform.

---

### 2. ACT: **no new taxes, with services funded by a smaller state**

ACT is even more explicit about the mechanism: **no new taxes + substantial spending restraint**. It says its previous government work has identified about **$14 billion of savings**, and proposes further reductions in bureaucracy and government functions. [ACT New Zealand](https://www.act.org.nz/news/act-sets-the-no-new-taxes-agenda?utm_source=chatgpt.com)

ACT has **not published a new personal income-tax scale for this election**, so claims that it has committed to particular new tax brackets shouldn't be treated as current policy. [NZ Election 2026 Tax Calculator — Your Tax Under Each Party | TakeHomePay](https://takehomepay.co.nz/election-2026-tax-calculator/?utm_source=chatgpt.com)

Its philosophy is essentially:

> keep the existing tax base, reduce waste and the size of government, and use the savings to improve priority services and eventually the fiscal position.

ACT says the resulting smaller government should still concentrate resources on things such as health, education, policing and infrastructure. [ACT New Zealand](https://www.act.org.nz/news/act-unveils-plan-for-radically-simpler-smaller-government?utm_source=chatgpt.com)

**Who pays more?** There isn't a major new tax targeted at a particular income or wealth group.

**The trade-off:** the financial contribution is less through tax and more through **what government stops doing or does more cheaply**.

---

## 3. Labour: **target investment-property gains, not ordinary wages**

Labour's central tax change is a **28% capital-gains tax on gains made after 1 July 2027 when taxable residential investment or commercial property is sold**. The family home, farms, KiwiSaver, shares, businesses and inheritances are exempt. Labour says nine in ten New Zealanders won't pay it. [Capital Gains Tax to Level the Playing Field for Businesses, Create Jobs and Fix New Zealand's Health System](https://www.labour.org.nz/election-policy-pages/capital-gains-tax/?utm_source=chatgpt.com)

So:

- **Salary of $60k, $100k or $150k:** no new Labour income-tax rate.
- **Family-home owner:** no CGT on the home.
- **KiwiSaver investor:** exempt.
- **Investor selling a taxable rental:** potentially pays substantially more.
- **Commercial property owner selling at a gain:** potentially pays more.

The distinctive part is **where the revenue goes**: Labour promises to put every dollar raised by the CGT into healthcare. That includes three free GP visits a year, free prescriptions, maternity scans and cervical screening. [Capital Gains Tax to Level the Playing Field for Businesses, Create Jobs and Fix New Zealand's Health System](https://www.labour.org.nz/election-policy-pages/capital-gains-tax/?utm_source=chatgpt.com)

Labour's broader fiscal plan says it will provide **$15.5 billion of additional health funding** over the forecast period and reverse planned public-service cuts, while aiming to return to an operating surplus in 2028/29. [Labour's Fiscal Plan 2026 - NZ Labour](https://www.labour.org.nz/fiscal-plan?utm_source=chatgpt.com)

**In plain English:** Labour is asking property investors to pay more in exchange for expanding publicly funded healthcare, rather than putting a general income-tax increase on workers.

---

## 4. Greens: **tax most ordinary earners less, but substantially tax wealth and high incomes**

The Greens have the most explicitly progressive income-tax plan.

They propose:

- first **$10,000 of income tax-free**;
- a **45% marginal rate above $160,000**;
- a **2.5% annual wealth tax on net assets above $10 million**;
- **33% tax on gifts/inheritances above $1 million**, with family homes and farms exempt;
- 33% company tax for companies with turnover above $30m;
- a bank levy;
- stronger taxation of certain offshore payments;
- reversal of landlord interest-deductibility and bright-line changes. [A tax system for all of us - Green Party of Aotearoa New Zealand](https://www.greens.org.nz/tax_system_for_all?utm_source=chatgpt.com)

The distribution is quite clear. Green modelling says people on **$10k, $40k, $70k, $90k and $150k** would all be better off on their wage income, while someone on $170k would be about $20 a week worse off, $200k about $66 worse off, and $300k about $181 worse off. [What are the Greens' tax plans - and who would have to pay?](https://www.1news.co.nz/2026/10/04/what-are-the-greens-tax-plans-and-who-would-have-to-pay/?utm_source=chatgpt.com)

Those figures don't include the wealth, inheritance or property-related taxes.

**So the Greens' model is:**  
**less income tax for most people → more tax on high incomes, accumulated wealth, inheritances and large companies → substantially more government revenue for public services and redistribution.**

The Greens estimate their overall tax package would raise around **$5 billion a year**, before behavioural effects. [Election tax policies, part one | Tax Alert - July 2026 | Deloitte New Zealand](https://www.deloitte.com/nz/en/services/tax/perspectives/election-tax-policies-part-one.html?utm_source=chatgpt.com)

---

## 5. Te Pāti Māori: **large tax cut for ordinary incomes, funded heavily by wealth/property taxes**

Te Pāti Māori's **Kiwi Tax Plan** is one of the biggest redistributions.

Income tax would be:

- $0–$30,000: **0%**
- $30k–$60k: 15%
- $60k–$90k: 33%
- $90k–$180k: 39%
- $180k–$300k: 42%
- $300k+: **48%**. [Tax Tips: 2026 General Election - Tax Policy Update](https://www.pwc.co.nz/insights-and-publications/regular-publications/tax-tips/2026-general-election-tax-policy-update.html?utm_source=chatgpt.com)

The party says around **4.2 million people** would receive an average tax benefit of roughly $4,000 a year. [NZ Election 2026: Every Party's Tax Policy Compared](https://nztax.tools/tax-insights/nz-election-2026-tax-policies-compared/?utm_source=chatgpt.com)

But it would simultaneously introduce:

- wealth tax beginning at **$2m**;
- 33% company tax;
- 5% tax on profits transferred offshore;
- land-banking tax;
- vacant-house tax;
- 5% stamp duty on residential sales, with an exemption for qualifying first-home buyers;
- a targeted **Kai Credit** for people earning $60,000 or less. [Tax Tips: 2026 General Election - Tax Policy Update](https://www.pwc.co.nz/insights-and-publications/regular-publications/tax-tips/2026-general-election-tax-policy-update.html?utm_source=chatgpt.com)

The party estimates its package would raise roughly **$20bn**, against about $16bn of expenditure, leaving around $4bn. [Te Pāti Māori’s tax plan: $30k tax-free, a new stamp duty, and a ‘kai credit’ | The Spinoff](https://team.thespinoff.nz/the-bulletin/27-08-2026/te-pati-maoris-tax-plan-30k-tax-free-a-new-stamp-duty-and-a-kai-credit?utm_source=chatgpt.com)

**Who pays more?** High-wealth households, higher-income earners, companies, some property sellers and owners of vacant/land-banked property.

**Who pays less?** Most wage earners, particularly people below $60k, and people eligible for the Kai Credit.

This is a much bigger restructuring than Labour's targeted CGT.

---

## 6. New Zealand First: **lower taxes at the bottom and for some businesses**

NZ First has a more incremental approach.

Its tax proposals include:

- a **$14,000 tax-free threshold**;
- tax relief intended to offset compulsory KiwiSaver contributions;
- reducing company tax to **20% for SMEs with turnover below $30m**;
- a **$5,000-a-year Kiwi Kids Grant** for each of the first three children, for their first three years. [NZFirst Announces Policy to Encourage Kiwis To Have More Kids - New Zealand First](https://www.nzfirst.nz/nzfirst_announces_policy_to_encourage_kiwis_to_have_more_kids?utm_source=chatgpt.com)

It opposes a wealth tax and comprehensive capital-gains tax. [Election 2026: Will parties’ tax policies support public health and equity? | PHCC](https://www.phcc.org.nz/briefing/election-2026-will-parties-tax-policies-support-public-health-and-equity?utm_source=chatgpt.com)

The important funding philosophy is therefore different from the Greens/TPM: **don't substantially broaden taxation of wealth; instead rely on the existing tax base, economic activity and better enforcement.**

NZ First specifically says it wants stronger IRD enforcement against tax evasion and multinational e-commerce companies. [Election 2026: Will parties’ tax policies support public health and equity? | PHCC](https://www.phcc.org.nz/briefing/election-2026-will-parties-tax-policies-support-public-health-and-equity?utm_source=chatgpt.com)

Its family policy is also effectively a **transfer from government revenue to families with young children**, rather than a tax cut alone.

---

## 7. Opportunity: **tax land instead of work**

Opportunity (formerly TOP) proposes the most radical change to the tax system.

Its central idea is:

**tax land heavily → tax income differently → give everyone a Citizen's Income.**

It proposes:

- income tax of **28% up to $50k**;
- 34% from $50k–$200k;
- 39% above $200k;
- a tax-free **Citizen's Income of $19,400 per adult per year**;
- a **1.75% annual tax on urban land value**, with a lower 0.5% rate for rural land. [Tax Tips: 2026 General Election - Tax Policy Update](https://www.pwc.co.nz/insights-and-publications/regular-publications/tax-tips/2026-general-election-tax-policy-update.html?utm_source=chatgpt.com)

This produces some counterintuitive results.

For example, 1News calculated that someone earning $60,000 would pay **more income tax** under Opportunity, but after receiving the $19,400 Citizen's Income would be about **$13,000 better off** overall. [What are the Opportunity party's land tax and 'citizen's income'?](https://www.1news.co.nz/2026/08/15/what-are-the-opportunity-partys-land-tax-and-citizens-income/?utm_source=chatgpt.com)

But a homeowner or landowner can be substantially worse off because the land tax is based on the **value of the land**, not their income.

Opportunity says the Citizen's Income replaces most existing benefits, with additional top-ups for groups such as parents and superannuitants. [Tax Reset - Opportunity Party](https://www.opportunity.org.nz/tax-reset?utm_source=chatgpt.com)

So its philosophy is particularly clear:

**stop taxing work so heavily; tax land instead; redistribute part of the proceeds as a universal income.**

---

# The big picture

There are really **three different answers to “how do we pay for public services?”**

### A. National + ACT: **grow and cut**
Keep taxes broadly where they are, grow the economy, reduce waste and government spending, and use a stronger fiscal position to fund priorities.

### B. Labour + Greens + Te Pāti Māori: **shift who pays**
Collect more from property gains, wealth, high incomes and/or large corporations, then use the money to expand or protect public services.

There are important differences within this group: **Labour's tax change is relatively narrow**, while the Greens and especially Te Pāti Māori propose much broader changes. [Tax Tips: 2026 General Election - Tax Policy Update](https://www.pwc.co.nz/insights-and-publications/regular-publications/tax-tips/2026-general-election-tax-policy-update.html?utm_source=chatgpt.com)

### C. Opportunity: **redesign the tax-and-benefit system**
Move the tax burden from earned income to land, then return a large portion through a universal Citizen's Income.

---

## One important catch: “paying less tax” isn't the same as “having more money”

This matters particularly for **National/ACT versus the Greens/TPM/Opportunity**.

A person can receive an income-tax cut but lose some or all of it through:

- higher KiwiSaver contributions,
- wealth/property taxes,
- changes to benefits,
- changes in public services,
- or other taxes.

Conversely, someone can face a new tax but come out ahead through **free healthcare, lower transport costs, benefits or tax credits**.

So the fairest way to compare these plans is to look at **both taxes paid and government services/transfers received**, rather than just the PAYE rate.

**Bottom line:** if you're a typical wage earner with little wealth, the **Greens and Te Pāti Māori** offer the clearest direct tax reductions; **Labour** largely leaves your income tax alone but taxes investment-property gains to fund healthcare; **National and ACT** offer no new-tax approach; **NZ First** targets lower-income workers and families; and **Opportunity** offers potentially large gains to people with income but little land, while putting a major new tax on landowners. [Tax Tips: 2026 General Election - Tax Policy Update](https://www.pwc.co.nz/insights-and-publications/regular-publications/tax-tips/2026-general-election-tax-policy-update.html?utm_source=chatgpt.com)

If you tell me a **household income (e.g. $60k, $100k, $150k, $250k), whether you own your home/rental property, and whether you have children**, I can turn this into a concrete **“you would pay/get back approximately $X under each party”** comparison.

**End captured answer**

## Gemini · asked nationally

Answer ID: 13d18a25-54ed-431a-87ef-5a727b24bdd1. Captured 5 October 2026.

**Begin captured answer — shown as given, not verified**

For the 2026 New Zealand general election, the political parties have set out distinct visions for the tax system. The debate centers on shifting the tax burden toward wealth, capital gains, land, or high earners versus maintaining a low-tax, status-quo approach on personal income. 

---

### Who Would Pay More or Less?

#### 1. National (Incumbent / Status Quo approach)
* **Who pays more:** National is campaigning on a "no new taxes" pledge, maintaining current personal income and corporate tax settings without broad new asset taxes. 
* **Who pays less:** General taxpayers benefit from the continuity of recent adjustments (such as prior threshold adjustments and business investment incentives like *Investment Boost*), aiming to keep taxes low overall.

#### 2. Labour Party
* **Who pays more:** Property speculators, residential investment property owners, and commercial property owners. Labour’s central tax policy is a **28% capital gains tax** (excluding the family home). They also propose shifting business compliance costs by removing some broad investment incentives in favor of targeted small-business measures.
* **Who pays less:** Low-to-middle income wage earners and small businesses benefit from specific adjustments, such as raising the compulsory GST registration threshold and increasing immediate asset write-offs.

#### 3. Green Party
* **Who pays more:** High-income earners, multi-millionaires, large corporations, and estates. The Greens propose a **2.5% "super-rich tax" on net wealth over $10 million**, a capital acquisitions tax on large gifts and inheritances over $1 million, a higher corporate tax rate for large businesses, a bank levy, and a new **45% top income tax rate** for income over $160,000.
* **Who pays less:** Low- and middle-income earners. The Greens claim their package provides income tax cuts to roughly 96% of New Zealanders, underpinned by a new **$10,000 personal income tax-free threshold**.

#### 4. New Zealand First (NZF)
* **Who pays more:** Multinational e-commerce corporations and large offshore entities via a proposed "international profit transfer tax". 
* **Who pays less:** Low- and fixed-income families and smaller domestic businesses. NZF advocates for a **tax-free threshold on the first $14,000 of income** (by April 2027), lowering the company tax rate to 20% for firms with a turnover under $30 million, and removing GST on local council rates.

#### 5. Te Pāti Māori
* **Who pays more:** High-wealth individuals, property investors, and corporate entities. Their platform includes a wealth tax, taxes on land banking and vacant houses, a stamp duty on residential property purchases, and increases to the company tax rate.
* **Who pays less:** Low-income earners and whānau. They propose a **$30,000 tax-free threshold** and a targeted "Kai Credit" for individuals earning $60,000 or less.

#### 6. The Opportunity Party (TOP)
* **Who pays more:** Property and asset holders via structural tax reform. TOP proposes a broad **1.75% annual Land Value Tax** alongside restructured income tax brackets.
* **Who pays less / Receives support:** Most individuals benefit from a universal **Citizen’s Income of $19,400 a year** (for eligible residents aged 18 and over) designed to replace or simplify parts of the existing welfare and tax-credit framework.

---

### How Plans Would Fund Public Services

The parties differ significantly on how public services (like health, education, and infrastructure) would be financially sustained:

* **Growth and Spending Prioritization (National):** National relies on economic growth, fiscal discipline, and reprioritizing existing government spending rather than introducing new structural taxes to fund public services. 
* **Ring-Fenced Capital Taxes (Labour):** Labour specifically ties its proposed 28% capital gains tax directly to the **health system**, intending for the revenue to explicitly fund accessible care and reduce pressure on public health infrastructure.
* **Wealth Redistribution and Environmental Levies (Green Party, Te Pāti Māori, and TOP):** These parties argue that public services and social infrastructure should be funded by redistributing wealth from capital and high-net-worth individuals. The Greens also emphasize strengthening the **Emissions Trading Scheme (ETS)** and introducing levies (such as on sugary drinks) to simultaneously generate public revenue and drive preventative health/environmental outcomes.
* **Compliance and Targeted Relief (New Zealand First):** NZF aims to safeguard government revenue for public services by expanding Inland Revenue's (IRD) audit capacity to crack down on tax evasion and multinational tax avoidance, rather than imposing broad broad-based taxes on everyday citizens.

**End captured answer**

## Google AI Mode · asked nationally

Answer ID: 842f47cc-90ce-4ab7-a40f-af0e3b7eabab. Captured 5 October 2026.

**Begin captured answer — shown as given, not verified**

For the **2026 New Zealand general election** , political parties propose contrasting tax approaches that determine who pays more or less and how public services are funded, as outlined by analysis from KPMG NZ and the Public Health Communication Centre.

Overview of Party Tax Plans and Public Service Funding

Party / Bloc| Who Pays More| Who Pays Less / Benefits| Public Service Funding Strategy
---|---|---|---
**Labour**| Property investors and owners of certain investment assets| Low-to-middle income earners, primary healthcare users| Introduces a 28% capital gains tax on investment property profit (excluding the family home, farms, KiwiSaver) earmarked directly to fund primary health care accessibility.
**National & ACT**| General broader tax base depending on spending adjustments| Property owners, investors, and general income earners| Maintain lower-tax settings and targeted investment reforms, focusing on economic growth and spending reprioritisation rather than new structural wealth or capital gains taxes.
**Greens & Te Pāti Māori**| High-net-wealth individuals (Te Pāti Māori proposes a wealth tax on assets over $2 million)| Low-and-middle-income households| Broad structural asset, wealth, and land taxes designed to significantly expand government revenue for public health, social services, and equity programs.
**The Opportunity Party (TOP)**| High-value land owners (proposing a 1.75% annual land tax)| Average income earners via a reset tax system| Replaces traditional income structures to help fund structural public resets, such as moves toward a universal basic income.

Key Details by Political Group

 * * **National and ACT:** Focus on maintaining lower overall tax settings and implementing targeted investment incentives. They avoid new broad-based capital gains or wealth taxes, relying instead on fiscal discipline and economic growth to support core government operations.

 * **Labour:** Proposes a targeted **28% capital gains tax** on investment property profits (protecting family homes, farms, and KiwiSaver). The revenue raised is explicitly earmarked to improve primary health care access and cost-of-living measures like free prescriptions and expanded medical care.

 * **Green Party and Te Pāti Māori:** Advance progressive wealth, land, and capital taxation. Te Pāti Māori's explicit high-wealth tax targets the top tier of net asset holders (those over $2 million). These levies are designed to shift the tax burden away from everyday wage earners and heavily fund public infrastructure, health, and social welfare.

 * **The Opportunity Party (TOP):** Advocates for a comprehensive tax switch centered on a 1.75% annual land tax to reduce distortions in the housing market and fund structural income reforms.

**End captured answer**

## Google AI Overviews · asked nationally

Answer ID: 1c88122f-8082-4629-aa28-66280c61c871. Captured 5 October 2026.

**Begin captured answer — shown as given, not verified**

Political parties contesting the **2026 New Zealand general election** present starkly contrasting tax platforms. The center-right parties focus on a **"no new taxes" approach and targeted relief** , while center-left and minor parties propose **structural tax changes targeting wealth, corporations, and property sales** to fund public services.

The table below summarizes who pays more or less under each party's main proposals and how they plan to fund public infrastructure and services.

Tax Impact and Funding Comparison

Political Party| Who Pays More / Less?| How Public Services Are Funded
---|---|---
**National Party**| • **Pays More:** No new broad taxes proposed; seeks to address bracket creep only within strict fiscal rules if conditions allow.
• **Pays Less:** No immediate broad tax hikes planned.| • Relies on **economic growth, a projected government surplus by 2028/29** , and keeping government spending below 30% of GDP.
• Focuses on targeted investment and specific funding reallocations (e.g., transport infrastructure).
**Labour Party**| • **Pays More:** Property investors and commercial property owners face a **28% Capital Gains Tax (CGT)** on profits sold after July 2027 (excluding the family home and farms).
• **Pays Less:** Commuters benefit from a $20 weekly public transport fare cap.| • Reinvests revenue from the **28% CGT** and the removal of the current "Investment Boost" scheme.
• Directs this funding into **public health services** (free doctor visits, free prescriptions, and maternity scans) and reinstating pay-equity frameworks.
**ACT New Zealand**| • **Pays More:** High earners do not see threshold adjustments, but the party seeks to flatten the income tax brackets over time.
• **Pays Less:** All KiwiSaver and superannuation investors **pay less** by eliminating tax on investment earnings.| • Emphasizes **curbing government waste, reducing core public service sizes** , and utilizing lower, flatter tax settings to drive private-sector led economic investment.
**Green Party**| • **Pays More:** Individuals with high net wealth (via a new wealth tax), large inheritances/gifts over $1M (33% Capital Acquisitions Tax), and big corporations. Top income earners face a **45% rate on income over $160,000**.
• **Pays Less:** Low-to-middle income earners benefit from a **$10,000 tax-free income threshold**.| • Directly funds **expanded public services** , including affordable public transport networks, pay equity initiatives, and social welfare programs, using the billions generated from the wealth and corporate tax suite.
**Te Pāti Māori**| • **Pays More:** High-wealth individuals (1.5% to 2.5% wealth tax above $2M), vacant property owners, land bankers (33% tax), and large companies (33% corporate rate).
• **Pays Less:** Lower earners pay nothing on the **first $30,000 of income** and receive a targeted "Kai Credit" for incomes under $60,000.| • Redistributes revenue from **five new wealth and property taxes** (projected by the party to raise over $10 billion combined) to fully fund personal tax relief, address poverty, and boost regional and indigenous public service delivery.
**New Zealand First**| • **Pays More:** Large corporate tax structures remain at 28%.
• **Pays Less:** Low earners get a **$14,000 tax-free threshold** by 2027; small companies (turnover under $30M) see their tax rate cut to 20%. Families receive a $5,000 annual Kiwi Kids Grant per child.| • Uses targeted tax relief to offset compulsory KiwiSaver contributions. Public services and new family grants are funded through a mix of reprioritized core spending and adjustments to the broader tax bracket system for inflation.
**The Opportunity Party (TOP)**| • **Pays More:** Urban property owners (1.75% annual Land Value Tax) and rural property owners (0.5% Land Value Tax) based on unimproved land value.
• **Pays Less:** Broad income earners via structural personal tax cuts.| • Implements a comprehensive "Tax Reset" where the **Land Value Tax** revenue is directly recycled to fund a **universal Citizen's Income** of up to $370 a week and restructure the welfare system.

Detailed frameworks, fiscal strategies, and policy breakdowns can be explored through the

KPMG NZ Tax Tracker and the RNZ Election Policy Guide.

**End captured answer**

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