New Zealand PAYE Calculator
2026 — Free & Accurate
Complete take-home pay breakdown — income tax, ACC levy, KiwiSaver, and student loan. Updated for the latest 2025/26 IRD rates.
PAYE Tax Breakdown — tap to expand 2025/26
All Deductions — Annual Summary
How Your NZ Take-Home Pay Is Calculated
New Zealand uses PAYE (Pay As You Earn) — your employer deducts income tax, ACC levy, KiwiSaver, and student loan repayments from every payslip before the money reaches your account. There’s no tax-free threshold, but the progressive brackets mean your effective rate stays well below the marginal rate.
Gross Pay
Your salary before any deductions — enter annual, monthly, weekly, or hourly.
PAYE Tax
Progressive across five brackets (10.5%–39%). Only income within each band gets taxed at that rate.
ACC Levy
1.67% of earnings up to $152,790. Funds NZ’s no-fault accident cover for every earner.
KiwiSaver
Your chosen rate (3%–10%) deducted automatically. Employer adds at least 3% on top of your gross.
Take-Home
What’s left after all deductions — the number that lands in your bank account.
NZ Income Tax Brackets 2025–2026
Five progressive PAYE brackets apply for 2025/26 (1 April 2025 – 31 March 2026). Updated thresholds in full effect from 1 April 2025 — first change in over a decade. See also our financial calculators.
| Annual Taxable Income | PAYE Rate | Tax on Band | Cumulative Tax |
|---|---|---|---|
| $0 – $15,600 | 10.5% | $1,638 | $1,638 |
| $15,601 – $53,500 | 17.5% | $6,632.50 | $8,270.50 |
| $53,501 – $78,100 | 30% | $7,380 | $15,650.50 |
| $78,101 – $180,000 | 33% | $33,627 | $49,277.50 |
| Above $180,000 | 39% | On excess | — |
What Comes Out of Your NZ Payslip
PAYE Income Tax
10.5% → 39% progressiveDeducted each pay run, sent to IRD. Progressive system means you pay the higher rate only on the top slice of income — not your full salary.
ACC Earner’s Levy
1.67% · cap $152,790Funds NZ’s Accident Compensation Corporation — no-fault cover for injuries, medical costs, and income support. Maximum $2,551.59/year. You can’t sue for personal injury in NZ.
KiwiSaver
3%–10% · employer adds 3%+Retirement savings scheme. You choose 3%–10%; employer adds at least 3% on top of your gross — not from your pay. Default rises to 3.5% from April 2026.
Student Loan
12% above $24,128/yearIf you earn above the threshold, 12% of income above it is deducted automatically. Add “SL” to your tax code. No interest while you live in NZ.
✦ IETC — Independent Earner Tax Credit (up to $520/year)
Earn between $24,000 and $70,000 with no Working for Families or main benefit? Full $520/year credit up to $44,000, phases to zero at $70,000. Use ME tax code to claim it automatically.
Common NZ Salaries After Tax (2025/26)
Related Calculators
Common Questions About NZ PAYE Tax
How does the NZ PAYE system work?
PAYE means your employer deducts income tax, ACC levy, KiwiSaver, and student loan from every paycheque before you receive it. IRD reconciles your account at year end (31 March). If you’ve overpaid, you get a refund; if underpaid, you’ll receive a bill.
What are NZ tax brackets for 2025–2026?
Five progressive brackets: 10.5% on the first $15,600; 17.5% on $15,601–$53,500; 30% on $53,501–$78,100; 33% on $78,101–$180,000; 39% above $180,000. In full effect from 1 April 2025.
What is the ACC earner’s levy?
For 2025/26 it’s 1.67% of gross earnings, capped at $152,790 (maximum $2,551.59/year). Funds the Accident Compensation Corporation — universal no-fault accident cover for all New Zealanders.
What KiwiSaver rate should I choose?
Options are 3%, 3.5%, 4%, 6%, 8%, or 10% of gross pay. Your employer must add at least 3% on top — not from your pay. From 1 April 2026, the legislated default rises to 3.5% for both employees and employers.
Why is my effective rate lower than my bracket?
Because NZ taxes only the income within each bracket at that rate — not your full salary. Earning $80,000 means paying 33% on just $1,900 (above $78,100). Lower brackets still apply to the first portions of income. Crossing into a higher bracket never makes you worse off overall.