Commentary: Louise Delany, former Senior Lecturer, and Marnie Prickett, Research Fellow, Department of Public Health, University of Otago, Wellington, argue most major parties reject or ignore health-focused remedial taxes, leaving major structural tax reform to left-leaning parties.
Tax policies have a fundamental influence on the health and wellbeing of people and communities. Our current tax system, with its reliance on income tax (as well as GST), emphasises tax on work rather than accumulated wealth, and allows large companies to contribute less than their fair share to government revenue.
Changes to these current features of our tax system would redistribute income and reduce poverty and inequality, as well as raising increased funds for health and other essential public services. Taxes on unhealthy products can also discourage their consumption, while taxes on pollutants can help reduce exposures that harm health.
The Public Health Communication Centre survey asked the political parties to provide their tax policies as a means to improve public health. Five of the seven parties surveyed responded, while Act and National did not. For these two parties, we relied on publicly available information. We also considered information from the published tax policies of all parties to gain a comprehensive view.
To analyse responses, we considered their use of a population and system-wide approach; their evidence and research base; any awareness of trade-offs and policy linkages; indication of the purposes of increased revenue; estimates regarding revenue gained from any proposal, and costings; potential adequacy of government revenue; relevance to public health objectives of increasing equity and reducing poverty, mortality and morbidity.
Questions put to political parties on democratic systems as part of the Public Health Communication Centre’s Election 2026 survey
Will your party introduce any of the following taxes: a wealth tax, a tax on revenue received by inheritance, or a comprehensive capital gains tax?
Will your party make more sustained and effective use of remedial taxes to reprice unhealthy products, such as sugar taxes, which have been effective internationally?
Please expand on your answers above and/or outline any other policies your party may have to make the tax system more equitable and for making better use of taxes on unhealthy products or pollutants.
Survey responses: Wealth, inheritance and capital gains tax policies
Greens, Te Pāti Māori and Labour all favour one or more of these taxes. Greens propose a net wealth tax and an inheritance tax. Labour is committed to a minimal capital gains tax, ring-fenced for access to primary health care.
Te Pāti Māori supports a net wealth tax, with a lower exclusion level than Greens. Te Pāti Māori proposes a land banking tax, a vacant house tax, and stamp duty. Any such tax could, at least partially, fulfil functions similar to a wealth tax.
NZ First, Act and National do not appear to support a wealth tax or capital gains tax. Opportunity would not introduce an inheritance or capital gains tax; however, its land tax is a limited wealth tax.
Remedial taxes to improve population health
Te Pāti Māori indicates support in its survey response for such an initiative. Labour, National, Act, NZ First and Opportunity either make it clear that they would not support such policies or make no reference to them.
National does not appear to envisage any change to its 50 percent excise tax reduction on heated tobacco products, while Labour is committed to its reversal.
The Greens would establish a minimum price on alcohol and an alcohol tax proportional to the quantity of pure alcohol.
Tax policies to make the tax system more equitable
Te Pāti Māori would remove tax from the first $30,000 of income, and increase rates for high-income people. Company tax would be 33 percent and an ‘international profit transfer tax’ is proposed on 5 percent of the value of profits transferred offshore.
NZ First supports a tax-free threshold for the first $14,000 by April 2027; and would cut tax to offset compulsory KiwiSaver contributions. NZ First recently announced it would lower the company tax rate to 20 percent for companies with turnover under $30 million, from the current 28 percent tax rate. Their response to the PHCC survey supports removing GST from rates. NZ First would introduce a tax-free ‘Kiwi Kids Grant’ of $5000 annually for the first three years, for each of the first, second, and third child.
Labour and National don’t appear to propose changes to income tax, corporate tax, trusts, GST, or international tax.
The Greens would introduce a tax-free threshold of up to $10,000 and a new tax rate of 45 percent for income over $160,000. Other tax proposals for a more progressive tax system include a corporate tax rate of 33 percent for the 0.7 percent of biggest corporations, with a 28 percent rate for small/medium enterprises. The party supports an annual Bank Levy of 0.06 percent on the liabilities of the four big banks; and a 5 percent withholding tax rate for big multinational companies on profits sent offshore. They would reverse the 2024 and 2025 landlord tax cuts and changes to the ‘brightline’ period.
Opportunity proposes income tax rates of 28 percent up to $50,000, 34 percent from $50,001 to $200,000 and 39 percent above $200,000. Its Citizen’s Income of $19,400 a year for eligible New Zealand residents aged 18 and over would be tax free.
Tax and the environment
Te Pāti Māori indicated support for policies to incentivise lowering emissions and discourage environmental harm. Labour would defer fuel tax rises for three years. National and Act would defer them for one year, with a lower than current annual rise afterwards.
The Greens have detailed and costed emission-pricing proposals (a form of tax) and would continue annual fuel tax rises at the current rate. Opportunity seems to support fuel tax rises.
Conclusion
Overall, there is limited recognition across parties, with the exception of the Greens and Te Pāti Māori that broader tax reform is needed to improve public health, reduce poverty and inequities. However, some parties, such as Labour, NZ First, and the Opportunity Party, met our analysis criteria to different degrees.
The Greens have detailed, costed policies that would substantially reshape the tax system, making income tax more progressive, placing greater emphasis on wealth, and increasing the contribution of large companies. Te Pāti Māori’s policies are less detailed but indicate support for reform.
Labour’s policies tinker with, rather than transform, the current tax system, with limited likely impact on equity or poverty. NZ First focuses on making income tax more progressive but does little to shift taxation towards wealth, or increase contributions from large companies. NZ First does, however, recognise the need to support the families of young children with their proposed Kiwi Kids Grant. Opportunity’s Citizen’s Income could improve equity and reduce poverty, although its impact on government revenue is unclear.
Neither National nor Act propose using taxation to address population health or reduce poverty and inequities.
This is an abridged version of a Public Health Communication Centre Briefing available at https://www.phcc.org.nz/briefing/election-2026-will-parties-tax-policies-support-public-health-and-equity along with the full political party responses to the survey.
This piece first appeared on Newsroom, 5 October 2026.