A TikTok user pointed out the similarities in a video labelled: "When you copy last year’s school assignment and hope no one notices".
One commenter described it as "rinse and repeat" while another accused Luxon of not putting in too much effort for Waitangi.
But Luxon told the Herald the repetition was deliberate and the role of the Treaty in New Zealand’s history has not changed in the last 12 months.
"It remains important to acknowledge that New Zealanders have been wrestling with the Treaty for a long time - and working through that process, while challenging, has made us the mature country we are today.
"A country where there is so much more that unites us than divides us, and that is how this Government intends to operate."
Luxon said the message of his speech and that of the next three years was the Government’s priorities were growing the economy and achieving better outcomes for all New Zealanders.
An independent analysis of the two speeches by the Herald confirmed some parts of his 2024 speech were copied word for word.
On both occasions, Luxon described William Hobson and the chiefs who had assembled at Waitangi as "people just like us".
"Trying to navigate their way towards a united, stable, peaceful and prosperous future," he said.
Luxon said they likely had different understandings of what they were doing.
"And we know that in the years that followed, the promise and the obligations of the Treaty were not upheld by the Crown."
He also said part of the history of modern New Zealand was the struggle to understand the intentions of those who signed the Treaty and how to act as a result.
Luxon talked about the treaty settlement process as something all New Zealanders could take pride in.
"It has required a generosity of spirit from both Iwi and the Crown," he said,
"For all the pain that process has entailed, we are a better, more open-minded and, I think, more tolerant country because of it," he said almost word-for-word in both speeches.
However, large parts of this year’s speech were different now Luxon is the Prime Minister.
Luxon painted a picture of his vision for the country in 2040 when it will be 200 years since Te Tiriti o Waitangi was signed.
He addressed a range of issues including education.
"Our Government will do its part by backing our Kaupapa Māori education system, reintroducing partnership schools, investing in structured literacy, teaching the basics well, and setting clear targets focussed on attendance and achievement so that our kids get to have the futures they all deserve."
Luxon asked his audience to imagine a place where New Zealand’s multicultural society was a source of pride for everyone.
"Imagine a New Zealand where Te Aō Māori is flourishing, where the enduring relationship between the Crown and Iwi improves services and outcomes for tangata whenua, where Treaty settlements have all been completed, and some of New Zealand’s most successful enterprises nationally and internationally are iwi businesses who are using their profits to re-invest in their people, their rohe, and their businesses."
