New Zealand PAYE Calculator

How this PAYE calculator works out your take-home pay

This New Zealand pay calculator turns your gross salary or wage into the net amount that actually lands in your account. It applies PAYE income tax across the IRD tax brackets, adds the ACC earner’s levy, then deducts your KiwiSaver contribution and any student loan repayment. The result is your real take-home pay, shown per year, month, fortnight, week or hour. Every rate below is for the 2026/27 tax year (1 April 2026 – 31 March 2027).

The tool covers every standard payroll deduction Kiwis see on a payslip:

• PAYE income tax — the progressive IRD tax rate applied to your annual income.
• ACC earner’s levy — 1.75% of gross pay, deducted alongside your tax.
• KiwiSaver — your employee contribution rate, plus the employer contribution shown on top.
• Student loan — 12% repayment on income over the threshold, when you use an SL tax code.
• IETC — the Independent Earner Tax Credit, applied automatically when you’re eligible.

Enter a salary, wage or hourly rate and the calculator converts your gross pay into net pay — as an annual, monthly, weekly or hourly figure — so you can check a job offer, a pay rise or a new contract in seconds. Because it’s built around the current IRD rates and tax code rules, the deduction breakdown reflects what your employer’s payroll actually withholds.

PAYE income tax rates for 2026/27

New Zealand uses a progressive tax system, so each rate only applies to the slice of income inside that band — not your whole salary. There is no tax-free threshold: PAYE applies from the first dollar you earn. These brackets are unchanged from 2025/26.

ACC earner’s levy

On top of income tax, every salary and wage earner pays the ACC earner’s levy, which funds New Zealand’s no-fault accident cover. For 2026/27 the levy is 1.75% of your gross pay (up from 1.67%), charged on earnings up to a maximum of $156,641. It’s deducted automatically alongside your PAYE tax, which is why the tool shows it as a separate line.

KiwiSaver contributions

If you’re a KiwiSaver member, your contribution comes out of your gross pay before it reaches your bank account. From 1 April 2026 the default employee rate is 3.5% (up from 3%), and you can choose 3%, 4%, 6%, 8% or 10% instead. Your employer also contributes a minimum of 3.5% on top of your salary — this calculator shows that employer amount separately, because it doesn’t reduce your take-home pay.

Student loan repayments

If you have a student loan and use a tax code ending in “SL”, IRD deducts 12% of every dollar you earn over the annual repayment threshold of $24,128 ($464 a week). Tick “I have a student loan” above to include this deduction. On a second job, student loan is deducted at 12% on every dollar, with no threshold on the secondary income.

Independent Earner Tax Credit (IETC)

The IETC is a tax credit worth up to $520 a year for people earning between $24,000 and $70,000 who don’t receive Working for Families, a main benefit, NZ Super or a student allowance. You get the full credit up to $66,000, after which it reduces by 13 cents per dollar and disappears at $70,000. Many calculators skip it; this one applies it when you’re likely eligible (M or ME tax code), which can change your net pay by up to $10 a week.

Second job and secondary tax

Income from a second job is taxed using a secondary tax code (SB, S, SH, ST or SA) based on your combined income from all sources — the right code stops you getting a bill at the end of the year. Working out the correct code is where a lot of Kiwis get caught. Use our dedicated secondary tax calculator to find your code and see the deduction on a second income.

Why your result may differ from the IRD calculator

This tool annualises your pay and applies the published IRD rates, which matches IRD’s figures closely for most people. Small differences can appear because employers run PAYE on per-pay tables (IR340/IR341) that round each pay period, and because tax codes, the IETC and student loan suffixes change the exact deduction. Always treat the result as a close estimate and confirm anything important with IRD.

Frequently asked questions