Party estimate. Our cross-check: static microsimulation on IRD 2025 taxable-income distribution gives $13.9bn at 2025 incomes and ~$13.8bn in 2027/28 - matches. Cuts to $60k cost ~$18.3bn; higher rates (33/39/42/48) recoup ~$4.4bn statically - a behavioural response at 42%/48% (income shifting to 28-33% companies/39% trusts) would raise the true cost, plausibly to $15bn+. Confidence raised to medium. PERIOD: party gives one "estimated fiscal impact" with no year. Treated as ANNUAL (four-year = 4x, no growth). Evidence: (a) party says 4.2m people gain ~$4,000 a year = ~$16.8bn/yr, matching the $13.9bn income tax + $2.8bn kai credit costs; (b) our IRD-based microsimulation puts the income tax change at ~$13.9bn a year; (c) PREFU gross company tax ($22.1bn in 2027/28) implies ~$3.95bn a year from 28->33%, close to the $3.4bn shown; (d) kai credit $800-1,000 x ~3m people a year. Alternative reading (figures are four-year totals) would divide every four-year figure by 4; it is implausible for (a)-(c).

Method: PREFU 2026 forecasts of Jobseeker Support & Emergency Benefit, Supported Living Payment and Sole Parent Support for 2027/28-2030/31 (10,593/10,424/10,675/10,974 $m) x 100% (doubling). Treated as a lower bound: excludes extra entitlement from higher abatement thresholds and induced take-up; tax clawback minimal under TPM $30k tax-free threshold. No party costing.

Party estimate, no published method or review. Our arithmetic from party stats (3% of people, avg net wealth $6m): ~126k adults x ~$4m above threshold x ~1.7% avg rate = ~$8.6bn gross, so $8.8bn appears to assume NO avoidance/emigration loss; applying the Greens' 28.5% leakage assumption would give ~$6.3bn/yr. Party claimed $23bn from its 2023 wealth tax. PERIOD: party gives one "estimated fiscal impact" with no year. Treated as ANNUAL (four-year = 4x, no growth). Evidence: (a) party says 4.2m people gain ~$4,000 a year = ~$16.8bn/yr, matching the $13.9bn income tax + $2.8bn kai credit costs; (b) our IRD-based microsimulation puts the income tax change at ~$13.9bn a year; (c) PREFU gross company tax ($22.1bn in 2027/28) implies ~$3.95bn a year from 28->33%, close to the $3.4bn shown; (d) kai credit $800-1,000 x ~3m people a year. Alternative reading (figures are four-year totals) would divide every four-year figure by 4; it is implausible for (a)-(c).

Method: Greens Green Budget 2025 costed removing allowance eligibility tests at current rates at ~$2.6bn/yr extra (2025/26); PREFU student allowances ~$0.7bn/yr; universal pool ~$3.3bn/yr, doubled = ~$6.6bn, minus $0.7bn baseline = ~$5.9bn/yr. Excludes postgraduate extension and abolishing the parental income test beyond the Greens design. No party costing.

Party estimate. Our check: PREFU 2026 gross companies tax 2027/28 $22.1bn x 5/28 = ~$3.95bn static, so $3.4bn is plausible and slightly conservative. PERIOD: party gives one "estimated fiscal impact" with no year. Treated as ANNUAL (four-year = 4x, no growth). Evidence: (a) party says 4.2m people gain ~$4,000 a year = ~$16.8bn/yr, matching the $13.9bn income tax + $2.8bn kai credit costs; (b) our IRD-based microsimulation puts the income tax change at ~$13.9bn a year; (c) PREFU gross company tax ($22.1bn in 2027/28) implies ~$3.95bn a year from 28->33%, close to the $3.4bn shown; (d) kai credit $800-1,000 x ~3m people a year. Alternative reading (figures are four-year totals) would divide every four-year figure by 4; it is implausible for (a)-(c).

Party estimate; base and definition not published. PERIOD: party gives one "estimated fiscal impact" with no year. Treated as ANNUAL (four-year = 4x, no growth). Evidence: (a) party says 4.2m people gain ~$4,000 a year = ~$16.8bn/yr, matching the $13.9bn income tax + $2.8bn kai credit costs; (b) our IRD-based microsimulation puts the income tax change at ~$13.9bn a year; (c) PREFU gross company tax ($22.1bn in 2027/28) implies ~$3.95bn a year from 28->33%, close to the $3.4bn shown; (d) kai credit $800-1,000 x ~3m people a year. Alternative reading (figures are four-year totals) would divide every four-year figure by 4; it is implausible for (a)-(c).

Party estimate; arithmetic consistent with $800-1,000 x ~3m people a year. PERIOD: party gives one "estimated fiscal impact" with no year. Treated as ANNUAL (four-year = 4x, no growth). Evidence: (a) party says 4.2m people gain ~$4,000 a year = ~$16.8bn/yr, matching the $13.9bn income tax + $2.8bn kai credit costs; (b) our IRD-based microsimulation puts the income tax change at ~$13.9bn a year; (c) PREFU gross company tax ($22.1bn in 2027/28) implies ~$3.95bn a year from 28->33%, close to the $3.4bn shown; (d) kai credit $800-1,000 x ~3m people a year. Alternative reading (figures are four-year totals) would divide every four-year figure by 4; it is implausible for (a)-(c).

Party estimate; implies ~$42bn taxable sales a year; volumes likely fall. PERIOD: party gives one "estimated fiscal impact" with no year. Treated as ANNUAL (four-year = 4x, no growth). Evidence: (a) party says 4.2m people gain ~$4,000 a year = ~$16.8bn/yr, matching the $13.9bn income tax + $2.8bn kai credit costs; (b) our IRD-based microsimulation puts the income tax change at ~$13.9bn a year; (c) PREFU gross company tax ($22.1bn in 2027/28) implies ~$3.95bn a year from 28->33%, close to the $3.4bn shown; (d) kai credit $800-1,000 x ~3m people a year. Alternative reading (figures are four-year totals) would divide every four-year figure by 4; it is implausible for (a)-(c).

Party estimate. Implies 2% on ~$85bn (111,700 homes x ~$760k, our arithmetic). Census empty dwellings include baches (exemption unclear); yield erodes as homes are occupied. PERIOD: party gives one "estimated fiscal impact" with no year. Treated as ANNUAL (four-year = 4x, no growth). Evidence: (a) party says 4.2m people gain ~$4,000 a year = ~$16.8bn/yr, matching the $13.9bn income tax + $2.8bn kai credit costs; (b) our IRD-based microsimulation puts the income tax change at ~$13.9bn a year; (c) PREFU gross company tax ($22.1bn in 2027/28) implies ~$3.95bn a year from 28->33%, close to the $3.4bn shown; (d) kai credit $800-1,000 x ~3m people a year. Alternative reading (figures are four-year totals) would divide every four-year figure by 4; it is implausible for (a)-(c).

Party estimate; design undefined; may conflict with double tax agreements. PERIOD: party gives one "estimated fiscal impact" with no year. Treated as ANNUAL (four-year = 4x, no growth). Evidence: (a) party says 4.2m people gain ~$4,000 a year = ~$16.8bn/yr, matching the $13.9bn income tax + $2.8bn kai credit costs; (b) our IRD-based microsimulation puts the income tax change at ~$13.9bn a year; (c) PREFU gross company tax ($22.1bn in 2027/28) implies ~$3.95bn a year from 28->33%, close to the $3.4bn shown; (d) kai credit $800-1,000 x ~3m people a year. Alternative reading (figures are four-year totals) would divide every four-year figure by 4; it is implausible for (a)-(c).

Party table shows "$1.0 billion" and its $4.1bn net only reconciles if this is a +$1bn net gain (investment cost not netted). RNZ: funding doubled from $500m to $1bn. If treated as a cost with unproven yield, net is ~$2bn/yr worse. PERIOD: party gives one "estimated fiscal impact" with no year. Treated as ANNUAL (four-year = 4x, no growth). Evidence: (a) party says 4.2m people gain ~$4,000 a year = ~$16.8bn/yr, matching the $13.9bn income tax + $2.8bn kai credit costs; (b) our IRD-based microsimulation puts the income tax change at ~$13.9bn a year; (c) PREFU gross company tax ($22.1bn in 2027/28) implies ~$3.95bn a year from 28->33%, close to the $3.4bn shown; (d) kai credit $800-1,000 x ~3m people a year. Alternative reading (figures are four-year totals) would divide every four-year figure by 4; it is implausible for (a)-(c).

Manifesto: $1bn annually. Assumed additional to Vote Health baseline; partial overlap with existing workforce funding possible but not quantifiable.

Manifesto: $500m annually.

Climate manifesto: $1bn; timing unspecified. May overlap the Energy Sovereignty Fund.

Method: replace national PT fare revenue of ~$324.5m/yr (NZTA State of Public Transport, as cited by Taxpayers Union) phased in linearly over 5 years (20/40/60/80% in years 1-4). Excludes extra service costs from higher patronage.

Climate manifesto: $300m; timing unspecified.

Kai manifesto; with the $2.8bn Kai Credit forms the $3.1bn kai package (RNZ). Supermarket seed funding may be equity (capital).

Manifesto: $220m over four years.

Climate manifesto; timing unspecified.

Manifesto: $200m over three years.

Manifesto: $100m over three years.

Manifesto: $10m + $19m + $10m; timing unspecified, summed once.

Reallocation of existing baseline; transition costs not costed.