New Zealand PAYE Calculator
See your take-home pay after PAYE. This New Zealand PAYE and salary calculator turns your gross pay into net pay for the 2026-27 tax year, after PAYE income tax, the ACC earners’ levy, KiwiSaver, a student loan and the Independent Earner Tax Credit. Results are shown per year, month, fortnight and week.
How the PAYE calculator works
Exactly what the calculator does with your salary, and every assumption it makes along the way.
How we work out your take-home pay
Every rate and threshold below comes from Inland Revenue and applies to the 2026-27 tax year (1 April 2026 to 31 March 2027), last checked on . Anything outside the calculation is listed with your result as a stated exclusion.
Step by step
- We start with your annual gross salary or wage.
- New Zealand has no tax-free threshold. PAYE income tax is applied from the first dollar on the 2026-27 rates: 10.5% to $15,600, 17.5% to $53,500, 30% to $78,100, 33% to $180,000, then 39%.
- If you claim it, the Independent Earner Tax Credit (up to $520) is taken off, for earners between $24,000 and $70,000.
- The ACC earners’ levy of 1.75% is charged on earnings up to $156,641, a maximum of $2,741.22.
- Your KiwiSaver employee contribution is deducted at your chosen rate. The default rose to 3.5% on 1 April 2026.
- If you are repaying a student loan, 12% of every dollar you earn above $24,128 is deducted through PAYE.
- PAYE, ACC, KiwiSaver and any student loan come off your gross pay. What is left is your take-home pay, per year, month, fortnight and week.
- Your employer’s KiwiSaver contribution is paid on top and is not part of take-home pay.
Assumptions we make
- You are a New Zealand tax resident on one job, using a primary tax code (M or ME);
- You are not on a main benefit, NZ Super or Working for Families, which affect IETC eligibility;
- Only the IETC is applied; Working for Families, FamilyBoost and Best Start are left out;
- The ACC levy is the earners’ levy only; ACC work and motor vehicle levies are separate;
- Your employer’s KiwiSaver contribution is paid on top of your salary and is not deducted;
- Pay is spread evenly across the year rather than per pay run.
When this is the wrong tool
The calculator assumes one job on a primary tax code. Income from a second job on a secondary code (SB, S, SH, ST or SA) is taxed at a flat rate and is not modelled here, and neither are schedular payments, ESCT on employer KiwiSaver, or the end-of-year square-up if you were on the wrong code.
| Gross salary | $80,000 |
|---|---|
| PAYE income tax | $16,278 |
| ACC earners’ levy (1.75%) | $1,400 |
| Take-home pay | $62,323 |
| Average tax rate | 22.1% |
| Take-home after 3.5% KiwiSaver | $59,523 |
What each field means
Each field below carries a definition and the effect it has on the calculated figure.
Gross (pre-tax) income
Your salary or wage before PAYE and the ACC earners’ levy, and before KiwiSaver.
Every figure in the result is derived from this. Enter it yearly, monthly, fortnightly or weekly and we’ll convert it.
KiwiSaver contribution
Your employee contribution rate: 3%, the new 3.5% default, 4%, 6%, 8% or 10%.
KiwiSaver is deducted from your gross pay, so a higher rate lowers take-home pay. Your employer’s contribution is separate and paid on top.
Repaying a student loan?
Whether you have a New Zealand student loan (tax code ending SL).
Turns on the compulsory 12% repayment on income above $24,128 for the year.
Claim the Independent Earner Tax Credit?
Whether you are eligible for the IETC.
Adds up to $520 a year for earners between $24,000 and $70,000 who are not on a benefit, NZ Super or Working for Families. It abates above $66,000.
Exclude the ACC levy? (advanced)
Turns off the ACC earners’ levy so you can see PAYE on its own.
Useful when you are comparing headline income tax rates between countries.
Understanding PAYE and your New Zealand take-home pay
PAYE and the tax year
PAYE (Pay As You Earn) is the income tax your employer withholds from every pay and sends to Inland Revenue, using the tax code on your IR330. Most people on one job use the M code, or ME if they qualify for the Independent Earner Tax Credit. The New Zealand tax year runs 1 April to 31 March, so 2026-27 means 1 April 2026 to 31 March 2027. There is no tax-free threshold: tax applies from the first dollar.
| Taxable income | Rate on this band |
|---|---|
| $0 to $15,600 | 10.5% |
| $15,601 to $53,500 | 17.5% |
| $53,501 to $78,100 | 30% |
| $78,101 to $180,000 | 33% |
| $180,001 and over | 39% |
The deductions on a New Zealand payslip
Alongside PAYE, up to four more items can come off your pay:
- ACC earners’ levy — 1.75% of earnings for 2026-27, on income up to $156,641, a maximum of $2,741.22. It funds cover for non-work injuries.
- KiwiSaver — your employee contribution, deducted from gross pay. The default rate rose to 3.5% on 1 April 2026. Your employer contributes at least 3.5% on top, which does not reduce your take-home.
- Student loan — 12% of every dollar you earn above $24,128 for the year, deducted through PAYE on an SL tax code. The threshold is frozen for 2026-27.
- Independent Earner Tax Credit (IETC) — up to $520 a year for earners between $24,000 and $70,000 who are not on a benefit, NZ Super or Working for Families. It reduces by 13c per dollar earned over $66,000.
The 2026 KiwiSaver change and your take-home pay
The default KiwiSaver employee and employer rate went from 3% to 3.5% on 1 April 2026, and is set to rise again to 4% from 1 April 2028. On an $80,000 salary, contributing 3.5% sends $2,800 a year to your KiwiSaver account, about $54 a week less in the hand than not contributing, and about $400 a year more than the old 3% rate. If the increase is a stretch, you can apply to Inland Revenue for a temporary rate reduction back to 3%. Set the KiwiSaver field to match your actual rate for an accurate take-home figure.
Take-home pay by salary
Take-home pay for a resident on one job in 2026-27, after PAYE and the ACC earners’ levy, with no student loan. The last column shows take-home after a 3.5% KiwiSaver contribution. Enter your own figure above for an exact result.
| Salary | PAYE tax | Take-home per year | Take-home per month | After 3.5% KiwiSaver (per year) |
|---|---|---|---|---|
| $30,000 | $4,158 | $25,317 | $2,110 | $24,267 |
| $40,000 | $5,908 | $33,392 | $2,783 | $31,992 |
| $50,000 | $7,658 | $41,467 | $3,456 | $39,717 |
| $60,000 | $10,221 | $48,730 | $4,061 | $46,630 |
| $70,000 | $13,221 | $55,555 | $4,630 | $53,105 |
| $80,000 | $16,278 | $62,323 | $5,194 | $59,523 |
| $90,000 | $19,578 | $68,848 | $5,737 | $65,698 |
| $100,000 | $22,878 | $75,373 | $6,281 | $71,873 |
| $120,000 | $29,478 | $88,423 | $7,369 | $84,223 |
| $150,000 | $39,378 | $107,998 | $9,000 | $102,748 |
| $200,000 | $57,078 | $140,181 | $11,682 | $133,181 |
New Zealand PAYE calculator FAQs
What is PAYE?
PAYE (Pay As You Earn) is the income tax your employer withholds from each pay and sends to Inland Revenue. The amount depends on your income and the tax code on your IR330. Because it is withheld as you earn, most people have little to square up at the end of the tax year unless they were on the wrong code or had more than one job.
How do I calculate my take-home pay in New Zealand?
Take your gross pay, subtract PAYE income tax on the 2026-27 rates, the 1.75% ACC earners’ levy, your KiwiSaver contribution and any student loan repayment, then add the IETC if you qualify. This calculator does all five once you enter your salary and set the KiwiSaver, student loan and IETC options.
How much is $80,000 after tax in New Zealand?
About $62,323 a year, or roughly $5,194 a month, after $16,278 in PAYE income tax and $1,400 in ACC earners’ levy, an average tax rate of 22.1%. If you contribute 3.5% to KiwiSaver, take-home drops to about $59,523 a year, and a 12% student loan repayment would take off a further $6,705.
How does the new 3.5% KiwiSaver rate affect my take-home pay?
The default employee rate rose from 3% to 3.5% on 1 April 2026, so slightly more of your gross pay goes to KiwiSaver. On an $80,000 salary that is $2,800 a year at 3.5%, about $400 more than at 3%. Your employer’s minimum contribution also rose to 3.5% and is still paid on top of your salary. You can apply to Inland Revenue to temporarily stay at 3%. The default rises again to 4% from 1 April 2028.
What is the ACC earners’ levy?
It is a 1.75% levy on your earnings for 2026-27 that funds ACC cover for injuries that happen outside work. It is deducted through PAYE alongside income tax, on earnings up to $156,641, so the most you pay is $2,741.22 for the year. It is separate from the ACC work levy your employer pays.
What is the Independent Earner Tax Credit, and am I eligible?
The IETC is a tax credit of up to $520 a year for people earning between $24,000 and $70,000. You get the full amount up to $66,000, then it reduces by 13 cents per dollar to nil at $70,000. You are not eligible while receiving a main benefit, NZ Super, a Veteran’s Pension or Working for Families tax credits. If you qualify, use the ME tax code so it is applied through the year.