---
title: "PF133 · Captured AI answers"
publisher: "Onsomble Limited"
publication: "NZBrands.ai"
edition: 3
collected_on: "2026-10-16"
html_url: "https://nzbrands.ai/research/nz-election-2026/editions/3/questions/acf9317f-b053-428e-8c04-8aa68144ba52/"
---

# PF133 · Captured AI answers

Edition 3 · answers collected 16 October 2026.

[Read on NZBrands.ai](https://nzbrands.ai/research/nz-election-2026/editions/3/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/3/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 They may contain errors or outdated claims.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 16 October 2026. 3 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/3/method.md)

## ChatGPT · asked nationally

Answer ID: 5bbbe4f2-6ae5-4753-9865-24ebc941b5ff. Captured 16 October 2026.

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

# New Zealand 2026 election: who pays more or less tax?

The key question is not just which parties promise tax cuts. It is which households would have more money after tax, who would pay more, and whether the government would raise enough revenue to maintain public services such as healthcare, education, superannuation and infrastructure.

For the 2026 New Zealand general election, it is important to distinguish between three things:

- Personal tax changes: changes to income tax, tax credits and benefits that affect household budgets.
- Other taxes: changes to GST, property and investment taxes, company tax and other revenue sources.
- Public-service funding: whether parties would rely on economic growth, spending cuts, new taxes, borrowing or some combination of these.

A party can reduce one tax while increasing another, and a tax cut does not necessarily mean a household is better off overall if it also faces higher fees or reduced access to public services.

## 1. The main parties compared

The election is on 7 November 2026. The comparison below reflects published proposals available by mid-October; not every party has released a comprehensive, fully costed tax package. [Tax Tips: 2026 General Election](https://www.pwc.co.nz/insights-and-publications/regular-publications/tax-tips/2026-general-election-tax-policy-update.html)[NZ Election 2026: Every Party's Tax Policy Compared](https://nztax.tools/tax-insights/nz-election-2026-tax-policies-compared/)[The main parties vying to form New Zealand's next government](https://www.reuters.com/world/asia-pacific/main-parties-vying-form-new-zealands-next-government-2026-10-12/)

| Party | Who would generally pay less? | Who would generally pay more? |
| --- | --- | --- |
| National | No new personal income-tax cut is currently promised. The party says it may consider further relief once the books are in surplus. | No new taxes under its pledge; no broad new group of taxpayers announced. |
| Labour | Small businesses receiving targeted tax relief; patients using proposed free healthcare services. | Owners selling residential investment or commercial property at a taxable gain. |
| Green Party | Most income taxpayers under its proposed revised income-tax scale. | People with net assets above $10 million, recipients of large gifts or inheritances, and large companies and banks covered by its new taxes. |
| ACT New Zealand | KiwiSaver investors under its proposal to remove tax on investment gains. | No major new personal income or wealth tax has been proposed. Ending government KiwiSaver contributions would affect eligible savers. |
| New Zealand First | Lower-income earners under its proposed tax-free threshold; eligible families receiving its child grant; some smaller companies. | No broad wealth or capital gains tax is proposed. Workers would also face higher compulsory retirement-saving contributions. |
| Te Pāti Māori | People earning below or around $60,000, particularly through its tax-free threshold and targeted food credit. | High-wealth households, companies, some property sellers, owners of vacant houses and land bankers. |
| Opportunity | Eligible adults receiving its proposed $19,400 annual Citizen’s Income, with the net result depending on their income and other circumstances. | Owners of valuable urban and rural land, and some higher-income earners under its revised income-tax scale. |

This is a directional summary, not a ranking or a calculation of each household's final tax bill. Policies, eligibility and exemptions matter. Sources: PwC's October 2026 tax update and the parties' published proposals. [Tax Tips: 2026 General Election](https://www.pwc.co.nz/insights-and-publications/regular-publications/tax-tips/2026-general-election-tax-policy-update.html)[No new taxes under National](https://www.national.org.nz/news/260823-no-new-taxes-under-national)[NZ Election 2026: Every Party's Tax Policy Compared](https://nztax.tools/tax-insights/nz-election-2026-tax-policies-compared/)

## 2. What the tax changes mean in practice

![a couple with baby look at accounts and laptop at kitchen table](https://images.openai.com/static-rsc-4/WcKdBsy5KqyQ8Fc0jShq_-BJbW6N9i5HMVxVn_lZsfR7-Lu1gvS42CJehR5z41E_b3CqXW3iz0x3uHoVxxqkcvgKlEteQq4m1ou2liwz7v5ijki_17M2YlIh1-xyLpw0lZ4jalRvmSdZBws4BvhVIk1JOzS7tii9ypLPEs_M6YuBSj4s8lfkrPwmIUbWaoNr?purpose=inline)

### National: hold the line on taxes

National's main commitment is no new taxes. It has not published a new personal income-tax cut for this election, although it has indicated that future relief could be considered after the government returns to surplus.

Its funding approach is to control public spending, grow the economy and improve government finances while maintaining frontline services. The important question for voters is how much service improvement can be delivered within that spending approach. [No new taxes under National](https://www.national.org.nz/news/260823-no-new-taxes-under-national)[NZ Election 2026: Every Party's Tax Policy Compared](https://nztax.tools/tax-insights/nz-election-2026-tax-policies-compared/)

![Investment Properties NZ | Homes for Investors » Fletcher Living](https://images.openai.com/static-rsc-4/i8xQL2jG_Iaxnu3-gw8kjsBDRwN--tHGou5uQgt5e3_NkfuNsNZT0axR5GjC47WJnYDTA8t39UKFpJWYQxtXJYqR_-7a901WWfzUFooFu5ctU3v4JyoDAW4n2taB5z0_wizTGRBrO1o3NgZ3wSYgtOeEm-nIIF7_JLyG0SdR-B4?purpose=inline)

### Labour: a targeted property gains tax for healthcare

Labour proposes a 28% tax on qualifying gains from residential investment and commercial property, with gains measured from 1 July 2027. The family home, farms, shares, KiwiSaver, businesses and inheritances are excluded.

Labour says the revenue would be ring-fenced for healthcare, beginning with three free GP visits a year. Its small-business package would expand immediate asset write-offs and lift the GST registration threshold, funded by replacing the existing Investment Boost regime. [Tax Tips: 2026 General Election](https://www.pwc.co.nz/insights-and-publications/regular-publications/tax-tips/2026-general-election-tax-policy-update.html)[Labour's 2026 Election Policies](https://www.labour.org.nz/policy)

Likely effect: property investors with taxable gains would pay more; eligible small businesses could benefit from simpler deductions and improved cash flow.

![The GrowHaus](https://images.openai.com/static-rsc-4/zj1GW6yicDvMCy8Or9yVo-Xvu1QcrhO3hJc7ImpV75BgyVEI7FTJNxHaMmXo-lbDxv4Qb3DUSrFa3hEBnqPDF2wVBS1ilanWTSLivnypt9gWHdhYQzvQ1Eg1hMjiLtIvCP04v1jMdcqzb1yX-z6f9ZSTly5Q_l0My4MujG0QtDU?purpose=inline)

### Greens: lower taxes on ordinary incomes, higher taxes on wealth

The Greens propose making the first $10,000 of income tax-free, revising income-tax rates and introducing a 45% rate on income of $160,000 and above. Under the full proposed scale, most taxpayers would pay less income tax, while some higher earners would pay more.

The package also includes a 2.5% annual wealth tax on individual net assets above $10 million, a 33% tax on gifts and inheritances above $1 million (with exemptions), a 33% company tax rate for businesses with turnover above $30 million, and a bank levy.

The intended funding model shifts more of the tax burden towards substantial wealth and large businesses to finance social support and public investment. [Tax Tips: 2026 General Election](https://www.pwc.co.nz/insights-and-publications/regular-publications/tax-tips/2026-general-election-tax-policy-update.html)[Manifesto 2026](https://www.greens.org.nz/manifesto_2026)

![New Zealand Maori woman business owner](https://images.openai.com/static-rsc-4/zBUnSP4WbS6lFhnvjOUoxrO1BKe9sh9GUWyX-_xvWcUDwj8bTM8l_RfonQyWVLPknYztRHEIH4M0vygrDj3Kd-w0eH-eyK223c9nkemBhYFDKxaHI-XmNc8erKdgV3ZwxegisZOsLxVg7cCrunJigMtuKL18fm8JlEvw0hZAFdSAtYQNBa-CU7n_NegK1K9x?purpose=inline)

### ACT: savings and investment incentives

ACT's announced measures include removing tax on KiwiSaver investment gains and ending government KiwiSaver contributions. It also supports funding some local tourism-related costs from existing revenue rather than a new accommodation levy.

The approach favours investment incentives and limiting new taxes rather than financing a major expansion of services through higher taxation. For KiwiSaver members, the outcome would depend on the balance between investment-tax savings and the loss of government contributions. [Tax Tips: 2026 General Election](https://www.pwc.co.nz/insights-and-publications/regular-publications/tax-tips/2026-general-election-tax-policy-update.html)[Election 2026: Will parties’ tax policies support public health and equity?](https://www.phcc.org.nz/briefing/election-2026-will-parties-tax-policies-support-public-health-and-equity)

![Fletcher Living's New Homes in NZ | Quality and Style » Fletcher Living](https://images.openai.com/static-rsc-4/7vJ_mr5Ufq8pCGekqhuehJ1_COlufJoIgl8lu20fxgbtcjip_KzNMbFMrctiE0kj2BMfHAPJW4h1Z5vdmqbvRuMbLzgn2zjvn97FADAMSkWn_4PGuPzEpL3thlT0BHjztVDoNHLb-IoG49q7IQj68bwY3hho5sD-VeiGu01BXvU?purpose=inline)

### New Zealand First: targeted help for families and small businesses

New Zealand First proposes a tax-free threshold for the first $14,000 of income, a tax-free $5,000 annual Kiwi Kids Grant for each of a family's first three children during their first three years, and a 20% company tax rate for companies with turnover below $30 million.

Its funding and revenue approach includes stronger tax enforcement and cracking down on tax evasion, alongside targeted policies rather than a broad wealth tax. Its proposals for compulsory KiwiSaver and higher contributions would also affect take-home pay. [Election 2026: Will parties’ tax policies support public health and equity?](https://www.phcc.org.nz/briefing/election-2026-will-parties-tax-policies-support-public-health-and-equity)[Tax Tips: 2026 General Election](https://www.pwc.co.nz/insights-and-publications/regular-publications/tax-tips/2026-general-election-tax-policy-update.html)

![14 Beach Road, Northcote Point, North Shore City 0627 - Sold House - Ray White Mt Eden](https://images.openai.com/static-rsc-4/n3vzmJfo0HfuuMLdgzOBWNtPjHbymSP6Pizs9xcpqsvZuAVHLtvKB_QlUW4QouDgWGRHgeNVXg9mNSeoT_NVJSybIDLaUL26jdO5La5fHlbJ_ZuCbZOkd7VgKbP4WbZQNb-xUAXL5JffiWHCY80c2xV-xj62kqCmpK-a2yV_MoI?purpose=inline)

### Te Pāti Māori: a larger tax-free allowance and more property and wealth taxes

Te Pāti Māori proposes making the first $30,000 of income tax-free, with higher marginal rates at higher incomes, plus a targeted Kai Credit for people earning $60,000 or less.

Its revenue measures include a progressive wealth tax, a 33% company tax rate, taxes on land banking and vacant houses, and 5% stamp duty on residential property sales, with an exemption for first-home buyers purchasing homes under $1 million.

The stated approach is to raise more from high-wealth households and certain property and business activity to support household affordability and greater public investment. [Tax Tips: 2026 General Election](https://www.pwc.co.nz/insights-and-publications/regular-publications/tax-tips/2026-general-election-tax-policy-update.html)[Election 2026: Will parties’ tax policies support public health and equity?](https://www.phcc.org.nz/briefing/election-2026-will-parties-tax-policies-support-public-health-and-equity)

![Rural/lifestyle properties for sale in New Zealand | NZ Sotheby’s Realty](https://images.openai.com/static-rsc-4/jOVdhFDocjqn7CvFrGSK3eXpa1WViUUcmsnGXHkUz9CprrRDMrfvTM6utdy24mq193hB6njSrJdZBpBKguJLRnDUnE49dfBGuPFIcc_BxPGu6K4O8axB_OKXWlU5ie2MAag0rwQgbpfh0iai1_BeYXpmMju8lAEzKJYPD0TINRs?purpose=inline)

### Opportunity: a land tax and a guaranteed income

Opportunity proposes a tax-free $19,400 annual Citizen's Income for eligible adults, together with income-tax rates of 28% up to $50,000, 34% from $50,001 to $200,000, and 39% above $200,000.

It would fund a wider tax-and-benefit reset primarily through an annual land-value tax of 1.75% on urban land and 0.5% on rural land, subject to exemptions and deferrals. The tax applies to the land value, not the buildings.

The net effect depends on the land someone owns, their income, their eligibility for the Citizen's Income and how existing benefits would change. The proposal is intended to change how income support and taxation work together, rather than relying solely on conventional income-tax revenue. [Tax Tips: 2026 General Election](https://www.pwc.co.nz/insights-and-publications/regular-publications/tax-tips/2026-general-election-tax-policy-update.html)[The main parties vying to form New Zealand's next government](https://www.reuters.com/world/asia-pacific/main-parties-vying-form-new-zealands-next-government-2026-10-12/)

## 3. How would the parties pay for public services?

The biggest difference is where each party expects the money to come from.

| Funding approach | Parties most associated with it | Main trade-off |
| --- | --- | --- |
| Spending restraint and economic growth | National, ACT | Services must fit within available revenue and spending plans. |
| A specific new tax for healthcare | Labour | Revenue depends on taxable property gains and how the tax performs over time. |
| Higher taxes on wealth and large companies | Greens, Te Pāti Māori | Could raise revenue from wealthier taxpayers, but requires complex rules and may change investment behaviour. |
| Tax enforcement and targeted changes | New Zealand First | Additional revenue depends partly on how much tax evasion can be recovered. |
| Land tax to finance a broader income-support reset | Opportunity | Landowners face recurring costs; the full fiscal result depends on the cost of the income guarantee and changes to existing benefits. |

[Tax Tips: 2026 General Election](https://www.pwc.co.nz/insights-and-publications/regular-publications/tax-tips/2026-general-election-tax-policy-update.html)[Election 2026: Will parties’ tax policies support public health and equity?](https://www.phcc.org.nz/briefing/election-2026-will-parties-tax-policies-support-public-health-and-equity)[No new taxes under National](https://www.national.org.nz/news/260823-no-new-taxes-under-national)

There are three important distinctions when assessing these plans.

- Revenue is not the same as funding certainty. A new tax may raise less than forecast if property transactions, asset values or taxpayer behaviour change.
- A tax cut needs a funding source. It must be matched by other revenue, lower spending, borrowing or a credible increase in economic activity.
- Public services have their own costs. An announcement about funding healthcare, schools or income support should be assessed against the actual cost, timing and eligibility rules of the commitment.

Tax experts at PwC also caution that major changes to capital, wealth and business taxes can create administrative challenges and uncertainty for long-term investment. [Tax Tips: 2026 General Election](https://www.pwc.co.nz/insights-and-publications/regular-publications/tax-tips/2026-general-election-tax-policy-update.html)[Election 2026: Will parties’ tax policies support public health and equity?](https://www.phcc.org.nz/briefing/election-2026-will-parties-tax-policies-support-public-health-and-equity)

## 4. Which households should pay closest attention?

- Employees on low or middle incomes: compare the Greens', Te Pāti Māori's and New Zealand First's proposed tax-free thresholds with your current tax bill and eligibility for credits.
- High-income earners: examine the proposed top income-tax rates, particularly those of the Greens and Te Pāti Māori, as well as any change to investment income.
- Homeowners and property investors: distinguish between your family home and investment property, and check whether land tax, capital gains tax or stamp duty would apply.
- People with substantial wealth or inheritances: look carefully at the Greens' and Te Pāti Māori's proposed wealth and inheritance-related taxes.
- Families with children: compare New Zealand First's child grant and the other parties' family-support measures, including their eligibility conditions.
- Retirement savers: assess compulsory KiwiSaver contribution rates, employer contributions and government subsidies alongside income-tax changes.

One final caveat: these are campaign proposals, not enacted tax law. Coalition negotiations after the election could change them, and the combined effect on your household can differ substantially from the headline policy.

## Explore the figures further

I can also compare the proposed income-tax bills for specific annual salaries, or lay out the parties' public-service funding commitments side by side.

Compare tax on $50k, $80k and $150k salaries ·  Compare healthcare and education funding

**End captured answer**

## Gemini · asked nationally

Answer ID: b1d2d833-094a-4df8-be1a-3c3dc36c8ac2. Captured 16 October 2026.

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

The political parties contesting the **2026 New Zealand general election** have put forward distinct tax and spending strategies. How much individuals or businesses would pay—and how public services would be funded—depends heavily on which party's approach is implemented. 

---

### **Who Would Pay More or Less?**

#### **1. National**
* **Who pays more:** High-wealth individuals or property speculators do not face sweeping new asset taxes under National's platform, but the party emphasizes strict fiscal discipline. 
* **Who pays less / benefits:** National’s core platform centers on "no new taxes" and targeted relief (such as small business investment adjustments and adjustments to business thresholds). 

#### **2. Labour**
* **Who pays more:** Property investors, commercial property owners, and high-income earners would pay more under Labour's proposed capital gains tax (CGT) framework, which covers residential investment and commercial property gains. Landlords would also see reversals of recent landlord tax cuts.
* **Who pays less / benefits:** Middle- and lower-income earners, students, and public sector workers would benefit from targeted policies like writing off 10% of student loan balances for eligible graduates and increased investment in healthcare access.

#### **3. Green Party**
* **Who pays more:** High-wealth individuals with a net worth over $2 million would face a progressive annual wealth tax (ranging from 1.5% to 2.5%). High-income earners making over $160,000 would pay a new 45% marginal tax rate. 
* **Who pays less / benefits:** Low- and middle-income earners would benefit from a proposed **$10,000 tax-free threshold**, meaning individuals keep more of their initial earnings untaxed.

#### **4. ACT**
* **Who pays more:** High-income earners would not face wealth or capital gains taxes under ACT’s model, but those reliant on certain types of government spending or specific public sector frameworks may see reduced public service provisioning due to deep spending cuts.
* **Who pays less / benefits:** Small-to-medium business operators, property owners, and taxpayers favoring a simpler, lower-tax structure with fewer tax brackets (such as a proposed two-rate system) would see a streamlined tax burden.

#### **5. New Zealand First**
* **Who pays more:** Large multinational entities and offshore profit-shifters would face stricter enforcement and targeted levies.
* **Who pays less / benefits:** Retirees, provincial communities, and small-to-medium enterprises (SMEs) with a turnover under $30 million (who would see a company tax rate cut to 20%) stand to benefit. They also propose a tax-free threshold for the first $14,000.

#### **6. Te Pāti Māori**
* **Who pays more:** High-wealth individuals (via a multi-tiered wealth tax starting at 2 million NZD), corporations (with the company tax rate proposed back at 33%), land bankers, and vacant-home owners would pay significantly more through a suite of new asset and property taxes. 
* **Who pays less / benefits:** Low-income whānau and everyday households would benefit from a high **$30,000 tax-free threshold** and targeted food/household credits.

#### **7. The Opportunity Party (TOP)**
* **Who pays more:** Property owners and landholders would pay more through a transition toward a comprehensive annual land value tax (e.g., 1.75% on residential/commercial land). 
* **Who pays less / benefits:** Low- to middle-income earners benefit from a structural shift paired with a universal **Citizen’s Income** (approximately $19,400 a year tax-free for eligible adults), replacing or reforming standard tax credit systems.

---

### **How Would These Plans Fund Public Services?**

The parties diverge sharply on how to maintain or expand funding for core public services like health, education, and infrastructure:

* **Growth and Spending Constraints (National, ACT):** National and ACT largely prioritize fiscal discipline, reprioritizing existing budgets, cutting back administrative or back-office government spending, and utilizing targeted adjustments (such as trimming foreign aid allocations or tightening welfare parameters) rather than introducing broad new taxes to pay for services. 
* **New Revenue and Asset Taxes (Labour, Greens, Te Pāti Māori, TOP):** 
  * **Labour** leans on structural changes like a capital gains tax to directly support public health initiatives and make care more affordable.
  * **The Greens, Te Pāti Māori, and TOP** look to progressive structural transformations—such as wealth taxes, land value taxes, higher corporate tax alignment, and capital levies—to explicitly expand the government's tax take. This expanded revenue is earmarked for significantly scaling up public services, transitioning to fully publicly-funded health and dental care, and implementing universal income supports.
* **Economic Nationalism and Targeted Levies (New Zealand First):** NZ First aims to fund support packages and economic buffers by tightening multinational tax compliance, curbing corporate profit-shifting offshore, and utilizing dedicated investment fund structures.

---

Are there specific public services or tax thresholds you would like to explore further under a particular party's framework?

**End captured answer**

## Google AI Mode · asked nationally

Answer ID: 9023b2d4-0793-47c3-b665-300714b67092. Captured 16 October 2026.

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

Tax policy is a central point of difference among political parties contesting the November 7, 2026, New Zealand general election. The competing approaches span from lowering income tax and restraining public spending to introducing new asset-based or capital gains taxes to fund public services and structural changes.

Below is an overview of the major parties' tax and fiscal plans, how they propose to affect different groups, and how they intend to fund public services, as outlined in analyses by KPMG NZ and Nexia New Zealand.

* * *

**National and ACT (Lower Tax and Spending Restraint)**

 * * **Who pays more or less:**
 * According to party platforms and analyses by KPMG NZ, the **National Party** is campaigning on an economic plan that introduces no new taxes in the upcoming term and aims to return the government books to a surplus by 2028/29.
 * **ACT** advocates for a lower-tax environment, featuring a simplified, flatter personal income tax structure (such as a two-rate system with a top rate of 28%) and explicit opposition to comprehensive capital gains or wealth taxes. Under these frameworks, high-net-worth individuals and property investors would avoid new capital or asset levies, while overall tax settings remain tilted toward restraint rather than expansion.

 * **Funding public services:**
 * National and ACT propose to fund and manage public services by exercising strict spending restraint, reprioritizing existing government expenditure, cutting back on certain bureaucratic or benefit outlays, and accelerating the path to a fiscal surplus rather than raising new revenue through structural tax changes.

 *

* * *

**Labour (Targeted Capital Gains)**

 * * **Who pays more or less:**
 * As detailed in Nexia New Zealand's Tax Policy Overview, the **Labour Party** proposes a 28% capital gains tax targeting residential investment and commercial property.
 * Property investors and commercial property holders would pay more under this configuration. Conversely, National has criticized Labour's broader spending commitments as requiring higher average household contributions or additional borrowing, while Labour contends its fiscal strategy fully accounts for its policy costings.

 * **Funding public services:**
 * Labour proposes to fund public investments and election commitments through a combination of reprioritized revenue, the new capital gains receipts from property, and structured fiscal management designed to support public infrastructure and services.

 *

* * *

**Green Party and Te Pāti Māori (Wealth and Asset Levies)**

 * * **Who pays more or less:**
 * The **Green Party** and **Te Pāti Māori** propose structural transformations centered on high-wealth individuals. The Greens have proposed a targeted wealth tax alongside a 2.5% tax on assets valued over $10 million.
 * Te Pāti Māori has advanced frameworks incorporating wealth, land, and stamp taxes. Under these plans, high-wealth individuals, major asset holders, and large landowners would pay significantly more, while lower- and middle-income earners would experience relative relief or expanded income support.

 * **Funding public services:**
 * These parties argue that wealth accumulation at the top should directly fund expanded public services, environmental transitions, large-scale employment programs (such as the Greens' job creation targets), and structural overhauls of the welfare and health systems.

 *

* * *

**New Zealand First and The Opportunity Party (TOP)**

 * * **New Zealand First:** The party has not put forward a comprehensive personal income tax overhaul, but has signaled support for targeted measures such as a reduced company tax rate (20%) for small-and-medium enterprises (SMEs) with a turnover under $30 million, while maintaining a firm stance on existing superannuation and retirement settings.

 * **The Opportunity Party (TOP):** Proposes structural shifts including a land value tax designed to shift the tax burden toward economic land rents and away from productive labor, aiming to reset the welfare system toward a universal basic income. [kpmg.com]

**End captured answer**

## Publication and corrections

Published and funded by Onsomble Limited. NZBrands.ai takes no view on any party or policy.

[Independence](https://nzbrands.ai/about/independence/) · [Corrections](https://nzbrands.ai/about/corrections/) · [Contact](https://nzbrands.ai/about/contact/)
