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Home / Calculators / PAYE Calculator
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NZ PAYE Calculator 2025/26 & 2026/27

📅 Updated 24 April 2026 · 📑 Official IRD and ACC settings · ⚡ Salary, PAYE, ACC, KiwiSaver, student loan and IETC

Estimate after-tax pay for New Zealand salary and wage income with a cleaner calculator that fits your Fynance theme. This page supports both the 2025/26 and 2026/27 tax years, including the 1 April 2026 ACC and KiwiSaver changes.

Important Notes

Built for quick salary comparisons and cleaner tax breakdowns.

Enter a gross income, switch the timeframe if you want to work from monthly or weekly pay, then layer in KiwiSaver, student loan, IETC, and pre-tax deductions from the options drawer below.

  • The PAYE income tax brackets are the same for both 2025/26 and 2026/27 based on the rates effective from 31 July 2024 and carried through the tax years beginning 1 April 2025 and 1 April 2026.
  • The 2026/27 option applies the higher ACC earners' levy and the KiwiSaver minimum and default contribution increase that took effect from 1 April 2026.
  • This calculator is designed for standard employee salary and wage scenarios using annualised assumptions rather than every possible payroll edge case or secondary-income code combination.
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Calculator options

Switch between tax years, change the input frequency, and turn on the extra deductions or credits you want to model.

Work assumptions

These settings control how hourly and daily figures are annualised and displayed.

Used for hourly input and hourly output calculations.
Used when converting annual figures to daily pay.

Pre-tax deductions

Use this to model salary sacrifice or other pre-tax reductions before PAYE is calculated.

Percentage of gross income.
Additional annual amount deducted before PAYE.

Tax year and input frequency

Switch between 2025/26 and 2026/27, then choose whether your input amount is annual, monthly, fortnightly, weekly or hourly.

How PAYE is modelled

This tool uses the standard progressive tax brackets for salary and wage income. It assumes a standard employee case rather than every possible secondary-income or tailored-tax-code scenario.

Primary salary and wages
Progressive PAYE brackets
IETC handled separately

PAYE brackets used

For both 2025/26 and 2026/27, the calculator uses the following income tax thresholds currently published by Inland Revenue: 10.5% to $15,600, 17.5% to $53,500, 30% to $78,100, 33% to $180,000, then 39% above that.

ACC earners' levy

ACC is applied to liable earnings up to the official annual cap for the selected tax year.

Selected year ACC settings

2026/27 uses a 1.75% earners' levy capped at $156,641 of liable earnings.

ACC rate: 1.75%
Max liable earnings: $156,641

Employee KiwiSaver deductions

Turn KiwiSaver on from the main toolbar or manage the rates here.

Rates update with the selected tax year.
Shown in the results but not deducted from take-home pay.

KiwiSaver year notes

2026/27 uses the 1 April 2026 change where the minimum and default employee contribution became 3.5%, with a temporary 3% reduction still possible.

Default employee rate: 3.5%
Minimum employer rate: 3.5%

Student loan deductions

This uses the New Zealand-based borrower threshold and applies the standard 12% repayment rate above the threshold.

Optional extra deduction percentage on income above the threshold, capped here at 5%.

Student loan threshold

The annual repayment threshold is $24,128. The equivalent primary-income thresholds are $464 weekly, $928 fortnightly and $2,010.66 monthly.

Threshold: $24,128
Standard rate: 12%

Independent earner tax credit

Use this if you want to model the IETC as a PAYE credit. The calculator assumes the standard annual entitlement rules and lets you reduce the credit if you were eligible for only part of the year.

Full-year eligibility is 12 months.
Use Yes if Working for Families, an income-tested benefit, NZ Super or similar excludes eligibility.

IETC thresholds

The model follows the current thresholds published by Inland Revenue: income from $24,000 to $66,000 receives the full credit, and the credit then abates at 13 cents per dollar until $70,000.

Full credit: $520/year
Abatement starts: $66,000
Upper limit: $70,000

Additional taxable income

Add annual bonus, commission or other taxable income if you want the calculator to treat it as part of the same gross salary and wages pool.

This amount is added to the entered salary or wage income before calculations.

Scope of this tool

This calculator is intentionally designed for clean employee salary modelling. It does not attempt to reproduce every special deduction rate, secondary-income code, or employer payroll exception in the IRD rules.

Employee salary focus
Annualised outputs
Saved recent runs

PAYE summary

Review take-home pay, total deductions, taxable income and employer KiwiSaver contributions across different timeframes.

$0.00 annual take-home pay

0.00% of gross pay

Your deductions are broken down into PAYE, ACC, KiwiSaver, student loan and any pre-tax reduction you turned on.

Annual take-home pay
$0.00
Net pay after PAYE, ACC, KiwiSaver and student loan deductions.
Taxable income
$0.00
Gross income after any pre-tax deductions applied before PAYE.
Total annual deductions
$0.00
Combined PAYE, ACC, employee KiwiSaver, student loan and pre-tax reductions.

Deduction breakdown

Each bar shows the share of annual gross income allocated to that item.

All timeframes

Use the buttons above to focus the summary cards, while this table keeps every timeframe visible at once.

Item Year Month Fortnight Week Day Hour

Recent calculations

Your last few PAYE runs are stored in this browser so you can compare different salary scenarios quickly.

PAYE income tax brackets used

The PAYE thresholds below are currently the same for both supported tax years. ACC and KiwiSaver settings change between 2025/26 and 2026/27, but the income tax bands do not.

Rate Taxable income Rule
This calculator is a guide for standard employee salary and wage scenarios. If you need exact payroll deductions for special tax codes, secondary income, lump sums, tailored tax codes or complex eligibility questions, confirm the result with Inland Revenue or a payroll professional.

Why Use a PAYE Calculator NZ?

Understanding your net salary is essential for effective budgeting. By using our accurate PAYE calculator NZ, you can instantly see your exact take-home pay after Inland Revenue (IRD) taxes, ACC levies, student loan repayments, and KiwiSaver contributions are deducted. Stay informed about your real earning power in New Zealand's current tax year.