New Zealand PAYE Calculator

This PAYE calculator is designed for New Zealand income tax rules.

Use it to estimate your take-home pay after tax.

NZ PAYE Salary Calculator

Financial Year 2025 / 2026

Want to see how your KiwiSaver contributions affect your take-home pay? Try the NZ KiwiSaver Calculator.

NZ PAYE Calculator – Updated Page Content (2025/26)

How This NZ PAYE Calculator Works

This NZ PAYE calculator estimates your take-home pay using New Zealand tax rules for the 2025/2026 financial year. Enter your income, choose your pay frequency, and select any applicable deductions such as KiwiSaver or student loan repayments.

The calculator first converts all income to an annual amount, applies relevant deductions, and then displays results in your selected pay frequency.

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What Is PAYE in New Zealand?

PAYE (Pay As You Earn) is the system used in New Zealand to collect income tax directly from wages and salaries. Employers deduct PAYE before paying employees and forward it to Inland Revenue (IRD).

For the 2025/26 financial year, updated personal income tax thresholds apply. Income is taxed progressively, meaning different portions of income are taxed at different rates.

PAYE Income Tax Thresholds (2025/26)

• 10.5% on income up to $15,600
• 17.5% on income from $15,601 to $53,500
• 30% on income from $53,501 to $78,100
• 33% on income from $78,101 to $180,000
• 39% on income over $180,000

This calculator applies these progressive tax brackets to estimate PAYE deductions.

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Independent Earner Tax Credit (IETC)

The Independent Earner Tax Credit (IETC) is available to eligible individuals earning between $24,000 and $70,000 per year.

For the 2025/26 tax year:

• Maximum credit: $10 per week (up to $520 per year)
• Full credit applies up to $66,000 of income
• Above $66,000, the credit reduces by 13 cents for every dollar earned
• The credit reduces to zero at $70,000

This calculator applies the IETC automatically when selected and eligibility conditions are met.

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ACC Earner’s Levy

The ACC Earner’s Levy helps fund New Zealand’s accident compensation scheme and is deducted from employment income.

For the 2025/26 tax year (from 1 April 2025):

• Levy rate: 1.45% (or $1.45 per $100 earned)
• Maximum liable earnings: $152,790 per year

The calculator applies the ACC levy only up to the annual earnings cap. Levy rates are set annually and may change in future years.

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Student Loan Repayments

For the 2025/26 financial year, student loan repayments apply when income exceeds $24,128 annually.

• Repayment rate: 12%
• Applied only to income earned above the repayment threshold

Student loan deductions are included in the calculation only when selected.

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KiwiSaver Contributions (2025/26)

KiwiSaver is a voluntary long-term savings scheme in New Zealand. Employee contribution rates typically start at 3%, with higher rates available.

Key KiwiSaver updates for 2025/26:

• Maximum government contribution: $260.72
  (25 cents for every $1 contributed)
• Individuals earning over $180,000 per year are not eligible for government contributions
• The default employee contribution rate remains 3%
• The default rate is scheduled to increase to 3.5% from 1 April 2026

This calculator estimates employee KiwiSaver deductions only. Employer contributions are shown separately for reference and do not affect take-home pay.

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Pay Frequency Options

Results can be viewed as:

• Weekly
• Fortnightly
• Monthly
• Annual

All calculations are based on annualised income to ensure consistency across different pay frequencies.

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Who Can Use This Calculator?

This NZ PAYE calculator is useful for:

• Employees paid wages or salary in New Zealand
• People comparing job offers or pay structures
• Secondary income earners
• Anyone wanting a quick estimate of net pay after deductions

No registration or personal data is required.

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What Changed in the 2025/26 Tax Year?

• Tax threshold adjustments: The first major personal income tax threshold changes in over a decade are now fully in effect
• Expanded IETC eligibility: Nearly 420,000 additional New Zealanders are now eligible due to the upper income limit increasing to $70,000
• Student loan threshold freeze: The repayment threshold remains at $24,128 for the 2025/26 year
• KiwiSaver changes: Government contribution reduced and high-income eligibility removed

New Zealand Tax Code Quick Guide (2025/26)

Use this guide to ensure you select the correct code in the calculator above. Selecting the wrong code can lead to underpaying tax and receiving a bill from Inland Revenue at the end of the year.

Tax Code	When to Use This Code
M	Use for your main or highest source of income if you do not have a student loan and are not eligible for the IETC.
ME	Use for your main income if you expect to earn between $24,000 and $70,000 annually and qualify for the Independent Earner Tax Credit.
SB	Use for a secondary job if your total annual income from all sources is $15,600 or less.
S	Use for a secondary job if your total annual income from all sources is between $15,601 and $53,500.
SH	Use for a secondary job if your total annual income from all sources is between $53,501 and $78,100.
ST	Use for a secondary job if your total annual income from all sources is between $78,101 and $180,000.
SA	Use for a secondary job if your total annual income from all sources exceeds $180,000.

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Disclaimer

This calculator is provided for informational and estimation purposes only. It does not constitute tax, financial, or legal advice and is not affiliated with Inland Revenue (IRD), ACC, or any New Zealand government agency.