NZ Income Tax Calculator 2025-26: PAYE, ACC Levy and KiwiSaver
Work out your New Zealand take-home pay. IRD 2025-26 brackets, ACC earner levy, KiwiSaver and student loan, all in one place. Free and private.
Last updated: June 2026
Quick salaries
Your take-home pay
- Net pay (annual)
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- Net pay
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- Gross salary
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- Income tax
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- ACC earner levy
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- KiwiSaver
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- Student loan
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- Total deductions
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| Band rate | Income in band | Rate | Tax |
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What you actually take home in New Zealand
New Zealand keeps income tax simple: five brackets, no tax-free threshold, and automatic year-end assessment for most employees. This NZ income tax calculator uses the IRD 2025-26 brackets and adds the two deductions people forget, the ACC earner levy and KiwiSaver, so the take-home figure is realistic rather than just income tax.
The brackets run 10.5% on the first NZ$15,600, 17.5% up to NZ$53,500, 30% up to NZ$78,100, 33% up to NZ$180,000, and 39% above that. Because the system is progressive, only the slice of income inside each band is taxed at that band's rate. The breakdown table shows exactly how much tax each band contributes, which is why your effective rate is always lower than your top bracket.
On top of income tax, the ACC earner levy takes 1.67% of earnings up to NZ$152,790, and KiwiSaver takes the rate you choose, matched by at least 3% from your employer. Add a student loan at 12% above the repayment threshold and the deductions stack up. Use the quick-salary chips to compare common pay levels, then plan ahead with the KiwiSaver calculator, the budget calculator and the retirement calculator.
Disclaimer: Calculations use 2025-26 IRD rates. The student loan threshold is approximate and ACC is capped at NZ$152,790 of liable earnings. This is an estimate, not tax advice. Verify with IRD at ird.govt.nz. Full disclaimer.
How it works
Three quick steps — no account, nothing uploaded to a server.
Enter your salary
Type your annual gross pay or tap a quick-salary chip.
Add KiwiSaver and loan
Pick your KiwiSaver rate and toggle a student loan if you have one.
See your take-home
Get net pay, every deduction and the band-by-band tax breakdown.
Rates and rules on this page are verified against Inland Revenue (IRD) New Zealand. Last checked July 2026.
FAQ
Frequently asked questions
Does New Zealand have a tax-free threshold?
No. Unlike Australia or the UK, New Zealand taxes income from the very first dollar. The lowest band of 10.5% applies to income from NZ$0 to NZ$15,600 for the 2025-26 year, then the rate rises through 17.5%, 30%, 33% and 39% as income grows. Because there is no tax-free amount, even low earners pay some PAYE, though the effective rate stays low.
What is the ACC earner levy?
The ACC earner levy funds New Zealand's accident compensation scheme, which covers you for injuries regardless of fault. It is charged at 1.67% of your earnings up to a cap of NZ$152,790 for 2025-26. It is deducted through PAYE alongside income tax, so many people forget it is there. This calculator shows it as a separate line so you can see its real impact on your take-home pay.
How much does KiwiSaver take from my pay?
You choose your KiwiSaver contribution rate: 3%, 4%, 6%, 8% or 10% of your gross pay. Your employer must add at least 3% on top. So if you earn NZ$70,000 and contribute 3%, that is NZ$2,100 deducted from your pay and another NZ$2,100 added by your employer. KiwiSaver reduces your take-home now but builds your retirement and first-home savings.
Do I need to file a tax return in New Zealand?
Most PAYE employees do not. Inland Revenue (IRD) automatically assesses your tax at year end and issues a refund or a bill if your deductions did not match. You generally only file if you have other income, are self-employed, or IRD asks you to. The tax year runs from 1 April to 31 March.
How do student loan repayments work?
If you have a New Zealand student loan, repayments are deducted at 12% of income above the annual repayment threshold, which is roughly NZ$24,128 for 2025-26. Like income tax and ACC, this comes out automatically through PAYE. Toggle student loan on in the calculator to see how it changes your net pay.
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