PAYE calculator NZ 2026–27

Take-home pay in New Zealand for 2026–27 after PAYE, the ACC levy, KiwiSaver and student loan, per year, month, fortnight and week.

Gross pay

Paid per

Your take-home pay

Take-home pay a year: $56,342.00
Take-home pay a month: $4,695.17
Take-home pay a fortnight: $2,167.00
Take-home pay a week: $1,083.50

Your details

KiwiSaver

Student loan (SL tax code)

Independent earner tax credit (ME code)

Income $24,000 to $70,000; not with Working for Families, NZ Super or a benefit.

Breakdown of your pay

Take-home 75.1%
Tax 19.6%
Social contributions 1.8%
Pension 3.5%

Pay and deductions per year, month and week
Item	Year	Month	Fortnight	Week
Gross pay	$75,000.00	$6,250.00	$2,884.62	$1,442.31
Income tax (PAYE)	−$14,720.50	−$1,226.71	−$566.17	−$283.09
ACC earners' levy	−$1,312.50	−$109.38	−$50.48	−$25.24
KiwiSaver (3.5%)	−$2,625.00	−$218.75	−$100.96	−$50.48
Take-home pay	$56,342.00	$4,695.17	$2,167.00	$1,083.50

Effective tax rate:: 21.4%tax, social contributions and loan repayments as a share of gross pay
Marginal rate:: 31.8%of your next unit of pay

Not deducted from your pay

Employer KiwiSaver (3.5%, before ESCT)$2,625.00 a year

How this was worked out

Annual figures for a New Zealand tax resident on a main job for the whole 2026–27 year, to the cent. Payroll deducts PAYE per pay period from the IR340/IR341 tables, so payslips can differ by a few cents; the end-of-year assessment squares it up.

Tax year 2026–27 (1 April 2026 to 31 March 2027) · last checked 23 Sept 2026 · Sources: Inland Revenue: Tax rates for individuals; Inland Revenue: Payroll calculations and business rules specification (2026–27); Inland Revenue: ACC earners' levy rates; Inland Revenue: IR335 Employer's guide; Inland Revenue: Independent earner tax credit (IETC); Inland Revenue: KiwiSaver changes; Inland Revenue: Employer contributions to KiwiSaver. Estimate, not financial or tax advice. Calculated in your browser; nothing is sent.

How it works

This PAYE calculator for New Zealand works out your take-home pay for the 2026–27 tax year (1 April 2026 to 31 March 2027). Enter your pay per year, month, fortnight, week or hour and it deducts PAYE income tax, the ACC earners' levy, your KiwiSaver contribution and, if you have one, your student loan repayment, then shows what reaches your bank account each pay.

It uses Inland Revenue's figures for 2026–27: the income tax brackets from 10.5% to 39%, the ACC earners' levy of 1.75% up to $156,641, the KiwiSaver default rate that rose to 3.5% on 1 April 2026, the 12% student loan rate and the independent earner tax credit. With the defaults, a salary of $75,000 leaves $56,342 a year, or $2,167 a fortnight.

Everything is calculated in your browser. It is an estimate for a New Zealand tax resident on a main job (tax code M), not tax advice: secondary jobs, Working for Families, child support and other deductions are not included.

Take-home pay on common salaries (2026–27)

Figures for a New Zealand tax resident on a main job for the whole 2026–27 year (tax code M) with KiwiSaver at 3.5%, no student loan and no independent earner tax credit.

Amounts are rounded to whole units; type any salary into the calculator above for the exact figure and your own options.

Take-home pay by salary, New Zealand, 2026–27
Salary	PAYE	ACC	KiwiSaver	Take-home a year	A month	A fortnight	A week
$30,000	$4,158	$525	$1,050	$24,267	$2,022	$933	$467
$40,000	$5,908	$700	$1,400	$31,992	$2,666	$1,230	$615
$50,000	$7,658	$875	$1,750	$39,717	$3,310	$1,528	$764
$55,000	$8,721	$963	$1,925	$43,392	$3,616	$1,669	$834
$60,000	$10,221	$1,050	$2,100	$46,630	$3,886	$1,793	$897
$65,000	$11,721	$1,138	$2,275	$49,867	$4,156	$1,918	$959
$70,000	$13,221	$1,225	$2,450	$53,105	$4,425	$2,042	$1,021
$75,000	$14,721	$1,313	$2,625	$56,342	$4,695	$2,167	$1,084
$80,000	$16,278	$1,400	$2,800	$59,523	$4,960	$2,289	$1,145
$90,000	$19,578	$1,575	$3,150	$65,698	$5,475	$2,527	$1,263
$100,000	$22,878	$1,750	$3,500	$71,873	$5,989	$2,764	$1,382
$110,000	$26,178	$1,925	$3,850	$78,048	$6,504	$3,002	$1,501
$120,000	$29,478	$2,100	$4,200	$84,223	$7,019	$3,239	$1,620
$130,000	$32,778	$2,275	$4,550	$90,398	$7,533	$3,477	$1,738
$150,000	$39,378	$2,625	$5,250	$102,748	$8,562	$3,952	$1,976
$180,000	$49,278	$2,741	$6,300	$121,681	$10,140	$4,680	$2,340
$200,000	$57,078	$2,741	$7,000	$133,181	$11,098	$5,122	$2,561
$250,000	$76,578	$2,741	$8,750	$161,931	$13,494	$6,228	$3,114

How PAYE works in New Zealand

New Zealand has no tax-free threshold: income tax starts at 10.5% on the first dollar. Each rate applies only to the slice of income in its bracket: 10.5% up to $15,600, 17.5% up to $53,500, 30% up to $78,100, 33% up to $180,000 and 39% above that. Your employer deducts PAYE from each pay using your tax code, and Inland Revenue squares up the year with an automatic assessment.

The ACC earners' levy is deducted with PAYE and pays for accident cover. For 2026–27 it is 1.75% of earnings up to $156,641, so nobody pays more than $2,741.22 a year.

Tax code M is for your main job. ME adds the independent earner tax credit, and SL adds student loan repayments (M SL or ME SL).
A second job uses a secondary tax code, which deducts tax at a flat rate; this calculator covers a single main job.
The independent earner tax credit of up to $520 a year is for incomes from $24,000 to $70,000, and shrinks to nothing between $66,000 and $70,000. You cannot get it with Working for Families, NZ Super or an income-tested benefit.

KiwiSaver and student loan deductions

KiwiSaver members contribute a percentage of their gross pay. From 1 April 2026 the default and minimum rate is 3.5% (it was 3%), and you can choose a higher rate. If money is tight you can apply for a temporary rate reduction to 3% for 3 to 12 months. Your employer adds at least 3.5% on top, less employer superannuation contribution tax (ESCT), so it is shown separately and not deducted from your pay.

Student loan repayments are 12% of your pay above the repayment threshold of $24,128 a year ($464 a week) on your main job, deducted with PAYE when your tax code includes SL. On a secondary job the rate applies to all of that job's pay.

Income tax rates 2026–27

Taxable income	Tax rate	Tax on income below this band
Up to $15,600	10.5%	$0.00
$15,601 to $53,500	17.5%	$1,638.00
$53,501 to $78,100	30%	$8,270.50
$78,101 to $180,000	33%	$15,650.50
Over $180,000	39%	$49,277.50

Each rate applies only to the part of your income inside its band. These brackets have applied since 31 July 2024 and are unchanged for the year from 1 April 2026.

ACC earners' levy and student loan 2026–27

Deduction	Rate	Applies to
ACC earners' levy	1.75%	Earnings up to $156,641 (maximum $2,741.22 a year)
Student loan (main job)	12%	Income over $24,128 a year ($464 a week)

The ACC levy pays for accident cover and is deducted with PAYE. Student loan repayments are deducted when your tax code includes SL.

Independent earner tax credit (IETC)

Annual income	Credit a year
Under $24,000	Nil
$24,000 to $66,000	$520
$66,001 to $70,000	$520 minus 13 cents for each $1 over $66,000
Over $70,000	Nil

Only for New Zealand tax residents who (with their partner) do not receive Working for Families, an income-tested benefit, NZ Super or a Veteran's Pension. Claim it through your pay with the ME tax code, or at the end of the year.

KiwiSaver contribution rates from 1 April 2026

Who pays	Rate of gross pay
You (employee)	3.5% by default, or 4%, 6%, 8%, 10%
You, temporary rate reduction	3% for 3 to 12 months
Your employer (compulsory)	At least 3.5%, less employer superannuation contribution tax (ESCT)

The default rate rose from 3% to 3.5% on 1 April 2026 for employees and employers. KiwiSaver contributions come out of your pay after tax: they do not reduce your PAYE.

Sources and last check

Tax year 2026–27 (1 April 2026 to 31 March 2027). Every rate and threshold on this page was last checked on 23 September 2026 against the official sources below; the calculator, the tables and the figures in the text all come from the same data.

This is an estimate to help you plan, not financial or tax advice. Your employer, your tax authority and your own circumstances decide what you actually pay.

Salary after tax in other countries: every country calculator

Sources: Inland Revenue: Tax rates for individuals (checked 2026-09-23); Inland Revenue: Payroll calculations and business rules specification (2026–27) (checked 2026-09-23); Inland Revenue: ACC earners' levy rates (checked 2026-09-23); Inland Revenue: IR335 Employer's guide (checked 2026-09-23); Inland Revenue: Independent earner tax credit (IETC) (checked 2026-09-23); Inland Revenue: KiwiSaver changes (checked 2026-09-23); Inland Revenue: Employer contributions to KiwiSaver (checked 2026-09-23)

How to use it

Type your pay and choose whether it is per year, month, fortnight, week or hour (add your hours a week for an hourly wage).
Choose your KiwiSaver rate, or "Not a member" if you have opted out.
Tick student loan if your tax code includes SL, and the independent earner tax credit if you use the ME code or will claim it at the end of the year.
Read your take-home pay per year, month, fortnight and week, the deductions line by line and your effective and marginal rates.

Frequently asked questions

How much is $100,000 after tax in NZ?

In 2026–27, $100,000 leaves $71,872.50 a year after PAYE, the ACC levy and KiwiSaver at 3.5%, which is $5,989.38 a month, $2,764.33 a fortnight or $1,382.16 a week. Without KiwiSaver it would be $3,500 more a year.

What is $60,000 or $70,000 after tax?

$60,000 leaves $46,629.50 a year ($1,793.44 a fortnight) and $70,000 leaves $53,104.50 a year ($2,042.48 a fortnight), with KiwiSaver at 3.5% and no student loan. Between $53,500 and $78,100 each extra dollar is taxed at 30% plus the 1.75% ACC levy.

Did the tax brackets change on 1 April 2026?

No. The brackets that started on 31 July 2024 ($15,600, $53,500, $78,100 and $180,000) still apply in 2026–27. What changed on 1 April 2026 is the ACC earners' levy, now 1.75% up to $156,641, and the KiwiSaver default rate, now 3.5% for employees and employers. The student loan repayment threshold is $24,128 for 2026–27.

Does KiwiSaver reduce my tax?

No. Your KiwiSaver contribution is worked out on your gross pay and taken from your pay after PAYE, so it does not lower your tax. The yearly government contribution is paid into your KiwiSaver account, not your pay, so it is not shown here.

Who gets the independent earner tax credit (IETC)?

New Zealand tax residents with income from $24,000 to $70,000 who, with their partner, do not receive Working for Families, an income-tested benefit, NZ Super or a Veteran's Pension. It is worth $520 a year up to $66,000, then reduces to nothing at $70,000. Use tax code ME to get it through your pay, or claim it after the year ends.

How much is the student loan repayment?

On your main job, 12% of every dollar you earn above $24,128 a year ($464 a week), so the repayment grows with every pay rise. Tick the student loan option to see yours; on a secondary job it is 12% of all pay from that job.

Why does my payslip differ from this calculator?

Payroll uses the IRD's PAYE tables for each pay period and rounds each pay, and overtime, allowances, holiday pay and a secondary tax code change individual pays. This calculator gives the annual result for a steady salary, which is what the end-of-year assessment compares against.