Tax changes are expected in tomorrow's Budget, which will be delivered by someone other than Bill English for the first time in six years.

The pressure is building on Steven Joyce and his first Budget.

Prime Minister Bill English said he expects Steven Joyce's handiwork to be conservative, as he'll want to continue the positive momentum and growth of the past six years.

"There's plenty of people lining up creating speculation and expectations and you can't meet all the wants that people have," he said.

The Finance Minister is unlikely to change tax rates, but is expected to adjust tax brackets which haven't been adjusted since 2010.

Partner at KPMG Bruce Bernacchi told Rachel Smalley there have been plenty of hints dropped that the Government is looking at tax changes targeted at middle New Zealand.

"We're not expecting there to be any changes in the tax rate per se but we're expecting some changes in the tax brackets, to address the bracket creep or fiscal drag if you like that's taken place over the last seven years," he said.

He said the Government has to deliver a fiscal surplus with a heart.

"The tax is just one side of the ledger. We are also looking at really focusing on middle New Zealand and some increases to Working for Families tax credits and other measures for improving the situation for non earners in the economy," he said.

 LISTEN ABOVE TO BRUCE BERNACCHI SPEAK WITH RACHEL SMALLEY