2025-26 tax brackets
- $0–$15,600 — 10.5%
- $15,600–$53,500 — 17.5%
- $53,500–$78,100 — 30%
- $78,100–$180,000 — 33%, above — 39%
Thrivelance Tools
New Zealand Salary Calculator 2025-26
Calculate your PAYE take-home pay after income tax, the ACC earner levy, KiwiSaver, and student loan for the year ending 31 March 2026. Uses the full-year IRD tax thresholds and the Independent Earner Tax Credit.
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Figures shown annually, monthly, and fortnightly.
| Breakdown | Annual | Monthly | Fortnightly |
|---|---|---|---|
| Gross salary | |||
| PAYE income tax | |||
| ACC earner levy | |||
| KiwiSaver | |||
| Student loan | |||
| Take home pay |
Employer KiwiSaver (3%)
Effective deduction rate
ACC earner levy
Collected through PAYE at 1.67% of gross earnings up to $152,790, this funds cover for non-work injuries. It's on top of income tax, capped at $2,551.59 a year.
KiwiSaver
Your contribution (3, 4, 6, 8 or 10%) comes out of your pay, and your employer adds at least 3% on top. We show the employer amount separately since it doesn't reduce your take-home.
Contractor instead?
Contractors on schedular payments elect a withholding rate and handle their own ACC and provisional tax. This tool models a salaried PAYE employee; a self-employed version is on the roadmap.
FAQ
Common questions about this calculator.
How is PAYE take-home pay calculated in New Zealand?
Your gross pay is reduced by PAYE income tax, the ACC earner levy (1.67%), your KiwiSaver contribution, and any student loan repayment. The Independent Earner Tax Credit is applied automatically where eligible, reducing the income tax.
What are the 2025-26 income tax rates?
The full-year thresholds from 1 April 2025 are 10.5% up to $15,600, 17.5% to $53,500, 30% to $78,100, 33% to $180,000, and 39% above. These reflect the change that took effect on 31 July 2024.
What is the ACC earner levy?
It's a 1.67% levy collected through PAYE on earnings up to $152,790 (a maximum of $2,551.59 a year). It funds ACC cover for injuries that happen outside work.
Is KiwiSaver taken out of my pay?
Your employee contribution (3, 4, 6, 8 or 10%) is deducted from your pay, so it lowers your take-home. Your employer contributes at least 3% on top, which we show separately because it isn't deducted from you.
What is the Independent Earner Tax Credit (IETC)?
A credit of up to $520 a year for earners between $24,000 and $66,000, abating above $66,000 to nil at $70,000. It is not available if you receive Working for Families or a main benefit, so untick that situation applies to you.