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before or after tax income?

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https://www.canstar.co.nz/savings-accounts/how-much-of-my-income-should-go-towards-rent/

"Thirty per cent is the golden number when it comes to rent affordability. The 30% rule specifies that no more than 30% of your gross income (income before tax, KiwiSaver, student loan deductions, etc.) should go towards rent. And, overall, it remains good advice."

Currently a lot of renters are paying 55%+ of their gross income on Rent.

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I asked this question because the 40% seemed high, especially if for net income.

thankyou for the link you have now provided

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