PAYE Calculator NZ 2026/27
Work out PAYE income tax for 2026/27 in New Zealand from your salary, with the ACC earners' levy, KiwiSaver, student loan and the independent earner tax credit.
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About the PAYE Calculator NZ
The PAYE Calculator NZ works out the pay-as-you-earn income tax on a New Zealand salary for the 2026/27 tax year (1 April 2026 to 31 March 2027). Enter your gross salary for any pay period and the calculator shows PAYE income tax, the independent earner tax credit if you are eligible, the ACC earners' levy, KiwiSaver and any student loan repayment, then the net pay that is left. Each line shows its rate and the label "New Zealand · 2026/27".
For take-home pay per month, fortnight and week, see the NZ Pay Calculator.
How PAYE is worked out
Tax brackets
PAYE is charged on your gross pay in slices: 10.5% on the first 15,600, 17.5% from 15,600 to 53,500, 30% from 53,500 to 78,100, 33% from 78,100 to 180,000 and 39% above 180,000. The tax at the top of each band is 1,638.00 at 15,600, 8,270.50 at 53,500, 15,650.50 at 78,100 and 49,277.50 at 180,000.
Independent earner tax credit (IETC)
Tick Eligible for the independent earner tax credit if you earn between 24,000 and 70,000 and do not receive Working for Families, a main benefit or NZ Super. The credit is 520 a year from 24,000 to 66,000. Above 66,000 it falls by 13 cents for each dollar, reaching 0 at 70,000. On a payslip it is the difference between tax codes M and ME.
Levy, KiwiSaver and student loan
The ACC earners' levy is 1.75% of pay up to 156,641. KiwiSaver is the rate you choose, 3.5% by default, taken from gross pay after PAYE. A student loan takes 12% of pay above 24,128. None of them lowers your PAYE.
Worked examples
100,000 a year
PAYE is 15,650.50 + 21,900 × 33% = 22,877.50. The ACC earners' levy is 1,750.00 and KiwiSaver at 3.5% is 3,500.00, so net pay is 71,872.50 a year.
68,000 a year with the credit
PAYE before the credit is 8,270.50 + 14,500 × 30% = 12,620.50. The credit abates to 520 − 2,000 × 13% = 260.00, so PAYE is 12,360.50. With the ACC levy of 1,190.00 and KiwiSaver of 2,380.00, net pay is 52,069.50.
What the estimate leaves out
It is the annual tax for a New Zealand tax resident with one main job on tax code M, ME or M SL. It leaves out secondary tax codes, non-resident rates, bonuses and lump sums, Working for Families, and employer costs such as employer KiwiSaver contributions and ESCT. Your employer withholds PAYE for each pay period from the IRD tables, so your payslip can differ by a few dollars.
Sources: Inland Revenue's tax rates for individuals, the ACC earners' levy rates and the payroll calculations and business rules specification for 1 April 2026 to 31 March 2027, linked under the result.
Edit and reset the rates
Every tax band, the ACC earners' levy and the KiwiSaver rate can be changed in the Tax rates panel, along with the student loan rate and the credit's abatement rate when those options are on. Reset to 2026/27 defaults brings them all back.
Privacy
Nothing is uploaded; every calculation runs in your browser and never leaves your device. Your salary and the rates you enter are not stored or sent anywhere.
Related tools
Compare salaries across countries with the Net Salary Calculator, or work out gross pay from an hourly rate with the Gross Pay Calculator.
Frequently asked questions
What are the New Zealand tax rates for 2026/27?
Income tax is 10.5% up to 15,600, 17.5% from 15,600 to 53,500, 30% from 53,500 to 78,100, 33% from 78,100 to 180,000 and 39% above 180,000. These rates have applied since 1 April 2025.
How much PAYE do I pay on 100,000?
On 100,000 in 2026/27, PAYE is 22,877.50. With the ACC earners' levy of 1,750.00 and KiwiSaver at 3.5% of 3,500.00, take-home pay is 71,872.50 a year.
Who can get the independent earner tax credit?
A New Zealand tax resident earning between 24,000 and 70,000 who does not receive Working for Families, a main benefit or NZ Super. The calculator applies it only when you tick the box, because it cannot check eligibility.
How much is the independent earner tax credit?
It is 520 a year from 24,000 to 66,000. Above 66,000 it falls by 13 cents for each dollar of income and reaches 0 at 70,000, so at 68,000 it is 260.00.
Which tax code does the calculator assume?
Tax code M for a main job, ME when you tick the independent earner tax credit, and M SL when you have a student loan. Secondary tax codes and non-resident rates are not covered.
Are employer KiwiSaver contributions included?
No. Employer KiwiSaver contributions and employer superannuation contribution tax (ESCT) are paid by your employer, not taken from your pay, so they are not shown.