How this PAYE calculator works
This NZ PAYE calculator works out your take-home pay. Enter what you are paid before tax, say how often, and it shows your take-home pay for every pay period. It covers PAYE, the ACC earners' levy, KiwiSaver, student loan repayments, the Independent Earner Tax Credit and secondary jobs, for the six tax years from 2021-22 to 2026-27. Press Print result for a one-page copy with your inputs written out above the figures.
Salary, wage and tax calculator for NZ
Salary calculator NZ
Enter a yearly salary to see what lands in your account each week, fortnight or month. The table further down gives take-home pay for common salaries from $30,000 to $200,000.
Wage calculator NZ
Choose Hour, then enter your hourly rate and hours a week. The calculator works out the yearly wage and the pay for each period, and it can add 8% pay-as-you-go holiday pay if your employment agreement includes it.
Tax calculator NZ
The PAYE and ACC lines show the income tax and levy that come out of your pay. The bracket table under the result shows which rate each slice of your income is taxed at, so it doubles as an income tax calculator.
Take-home pay calculator NZ
Tick KiwiSaver and student loan if they apply to you. The take-home figure is then an estimate of what reaches your bank account, before anything else your employer deducts, such as child support.
What is PAYE?
PAYE stands for pay as you earn. It is the income tax your employer takes out of each pay and passes to Inland Revenue, so you are not left with a tax bill at the end of the year. The PAYE on your payslip also includes the ACC earners' levy. How much is taken depends on your pay, how often you are paid and the tax code you gave your employer.
Take-home pay on common salaries in 2026-27
Yearly salary after PAYE and ACC on tax code M, with no KiwiSaver or student loan. Type your own salary into the calculator to add those.
| Salary | PAYE | ACC levy | Take-home a year | A fortnight | A week |
|---|---|---|---|---|---|
| $30,000 | $4,158.00 | $525.00 | $25,317.00 | $973.74 | $486.86 |
| $40,000 | $5,908.00 | $700.00 | $33,392.00 | $1,284.31 | $642.15 |
| $50,000 | $7,658.00 | $875.00 | $41,467.00 | $1,594.89 | $797.44 |
| $60,000 | $10,220.50 | $1,050.00 | $48,729.50 | $1,874.21 | $937.11 |
| $65,000 | $11,720.50 | $1,137.50 | $52,142.00 | $2,005.46 | $1,002.73 |
| $70,000 | $13,220.50 | $1,225.00 | $55,554.50 | $2,136.71 | $1,068.35 |
| $80,000 | $16,277.50 | $1,400.00 | $62,322.50 | $2,397.01 | $1,198.51 |
| $90,000 | $19,577.50 | $1,575.00 | $68,847.50 | $2,647.98 | $1,323.99 |
| $100,000 | $22,877.50 | $1,750.00 | $75,372.50 | $2,898.94 | $1,449.48 |
| $120,000 | $29,477.50 | $2,100.00 | $88,422.50 | $3,400.86 | $1,700.43 |
| $150,000 | $39,377.50 | $2,625.00 | $107,997.50 | $4,153.75 | $2,076.88 |
| $200,000 | $57,077.50 | $2,741.22 | $140,181.28 | $5,391.59 | $2,695.79 |
Hourly rates after tax
At 40 hours a week, tax code M, no KiwiSaver or student loan. The adult minimum wage is $23.95 an hour from 1 April 2026.
| Hourly rate | Yearly pay | Take-home a week | Take-home an hour |
|---|---|---|---|
| $23.95 (minimum wage) | $49,816 | $794.58 | $19.86 |
| $25.00 | $52,000 | $828.50 | $20.71 |
| $28.00 | $58,240 | $914.01 | $22.85 |
| $30.00 | $62,400 | $968.61 | $24.21 |
| $35.00 | $72,800 | $1,105.11 | $27.63 |
| $40.00 | $83,200 | $1,238.66 | $30.97 |
| $45.00 | $93,600 | $1,369.16 | $34.23 |
| $50.00 | $104,000 | $1,499.66 | $37.49 |
NZ tax brackets 2026-27
The tax year runs from 1 April 2026 to 31 March 2027. Each rate applies only to the income inside its bracket, not to your whole salary. These brackets have applied since 31 July 2024.
| Yearly income | Tax rate | Secondary code |
|---|---|---|
| $0 to $15,600 | 10.5% | SB |
| $15,601 to $53,500 | 17.5% | S |
| $53,501 to $78,100 | 30% | SH |
| $78,101 to $180,000 | 33% | ST |
| $180,001 and over | 39% | SA |
NZ tax codes
| Code | What it means |
|---|---|
| M | Your main job. |
| ME | Your main job, with the Independent Earner Tax Credit. |
| SB, S, SH, ST, SA | A second job, chosen by your total yearly income from every job: up to $15,600, up to $53,500, up to $78,100, up to $180,000, and above that. |
| SL after any code | You have a student loan, for example M SL. |
| ND | Your employer has no completed tax code declaration from you. They must deduct tax at the non-notified rate, 45% plus the ACC earners' levy. |
ACC earners' levy
The levy pays for ACC cover and is charged on your earnings up to a yearly maximum. The maximum levy in 2026-27 is $2,741.22.
| Tax year | Rate | Earnings it applies to, up to |
|---|---|---|
| 2026-27 | 1.75% | $156,641 |
| 2025-26 | 1.67% | $152,790 |
| 2024-25 | 1.6% | $142,283 |
| 2023-24 | 1.53% | $139,384 |
| 2022-23 | 1.46% | $136,544 |
| 2021-22 | 1.39% | $130,911 |
KiwiSaver, student loan and IETC
KiwiSaver
You choose 3.5%, 4%, 6%, 8%, 10% of your gross pay. Your employer adds at least 3.5%. Employer superannuation contribution tax takes 10.5%, 17.5%, 30%, 33%, 39% of that contribution, depending on your pay band.
Student loan
Repayments are 12% of income over $24,128 a year. The calculator adds SL to your tax code when you tick the box.
Independent Earner Tax Credit
Up to $520 a year, reduced by 13 cents per dollar of income over $66,000. It lowers your PAYE.
Worked examples for 2026-27
A $65,000 salary, nothing else
PAYE is $11,720.50 and ACC is $1,137.50 a year. Take-home pay is $52,142.00 a year, which is $2,005.46 a fortnight or $1,002.73 a week.
The same salary with KiwiSaver at 3.5% and a student loan
KiwiSaver takes $2,275.00 and the student loan takes $4,904.64 a year. Take-home pay falls to $44,962.36 a year, or $864.66 a week. Your employer also pays $2,275.00 into KiwiSaver, which is not taken from your pay.
PAYE calculator NZ: questions people ask
- How much tax do I pay on $60,000 in New Zealand?
- On a $60,000 salary in 2026-27 you pay $10,220.50 in PAYE and $1,050.00 in ACC earners' levy, which leaves $48,729.50 a year, or $1,874.21 a fortnight. That is on tax code M with no KiwiSaver or student loan. Enter your own salary above to add those.
- How is this different from the IRD PAYE calculator?
- Both use Inland Revenue's rates. The IRD PAYE calculator works out the PAYE to deduct from one pay. This one shows your take-home pay for every pay period at once, adds KiwiSaver, student loan and the IETC, covers six tax years, and prints a one-page result. Payroll and Inland Revenue are the final word on your pay.
- How does the calculator work out PAYE?
- It scales your pay up to a full year, taxes each slice of that year at its band rate, then scales the total back down to your pay period. A $65,000 salary pays $1,638 on the first $15,600, 17.5% up to $53,500, then 30% up to $78,100. ACC, KiwiSaver and student loan are then worked out separately, so you can see each one.
- Why does my payslip differ from the result by a few dollars?
- Payroll software follows Inland Revenue's PAYE tables and rules (IR340 and IR341), and those work from whole-dollar earnings for each pay period. The calculator works from the yearly amount and rounds to the cent, so a few dollars can separate the two. A bigger gap usually means a different tax code, an extra pay such as a bonus, or a pay period that spans 1 April, where Inland Revenue says to use the new rates for the whole period.
- What is the difference between M, ME and the secondary codes?
- M is the code for your main job. ME is M for people who qualify for the Independent Earner Tax Credit. The secondary codes SB, S, SH, ST and SA are for any other job and are picked by your total yearly income. Add SL to any code if you have a student loan. You tell your employer which code to use on the IR330 form.
- Is ACC part of PAYE?
- The ACC earners' levy is collected through payroll, and Inland Revenue's PAYE rates already include it. It is a separate charge though: 1.75% of earnings up to $156,641 in 2026-27. This calculator shows PAYE and ACC on their own lines and adds a PAYE and ACC row so you can match your payslip.
- How much student loan is taken from my pay?
- 12% of every dollar you earn over $24,128 a year. That threshold is $464 a week, $928 a fortnight and $2,010.66 a month. On a secondary job there is no threshold, so 12% comes off every dollar that job pays.
- Which KiwiSaver rate should I pick?
- Employees can choose 3.5%, 4%, 6%, 8%, 10% of gross pay, and the default is 3.5%. The employer minimum is 3.5% from 1 April 2026. A member can ask for a temporary reduction to 3%. Your employer's share has employer superannuation contribution tax taken off before it reaches your account, and the calculator shows what is left under your result.
- Should I tick the Independent Earner Tax Credit?
- Only if you are on code ME. Inland Revenue describes ME as for New Zealand tax residents with yearly income from $24,000 to $70,000, who are not entitled to Working for Families (and whose partner is not), and who do not receive a main benefit, New Zealand Super or a Veteran's pension. The credit is up to $520 a year, up to $10 a week off PAYE, and it falls by 13 cents for each dollar over $66,000. If you are unsure, keep using M and Inland Revenue works out any credit in your end-of-year assessment.
- How do I turn an hourly rate into a yearly salary?
- Hourly rate x hours a week x 52. At $30 an hour for 40 hours that is $62,400 a year. Some employees are paid 8% of their gross earnings on top, instead of taking paid annual holidays. That is for employees on a fixed-term agreement of under 12 months or whose work is irregular, and it has to be agreed in their employment agreement. Tick the 8% option if that is you and it adds the amount to gross pay before tax.
- Does the calculator save or send my figures?
- No. The maths runs in your browser. If you press Copy link, your figures go into the web address so the link reopens the same result, and they stay there only if you share it.
Where the figures come from
Every rate, threshold and rule on this page was checked on 13 November 2026 against Inland Revenue's own guides and tables, and each figure was matched against at least two of them. The earlier tax years come from the payroll specification Inland Revenue published for each year. This is an estimate for planning. Your employer's payroll and Inland Revenue's own calculator are the final word on your pay.
- Employer's guide IR335, September 2026. 2026-27 tax codes and secondary rates, ACC levy and maximum, student loan thresholds, IETC, ESCT bands, the non-notified rate.
- Weekly and fortnightly PAYE tables IR340, April 2026. The tables cover 1 April 2026 to 31 March 2027 and work from whole-dollar earnings.
- KiwiSaver employer guide KS4, April 2026. Employee rates of 3.5%, 4%, 6%, 8% and 10%, the 3.5% employer minimum and temporary reductions to 3%.
- Income tax rates for individuals. The bands from 1 April 2025 and the 2024-25 schedule.
- About tax codes. Main and secondary codes, and the PAYE rates with ACC included.
- ACC earners' levy rates. The levy rate and maximum earnings for every year in the ACC table above.
- Repaying a student loan from salary or wages. The 12% rate, the threshold and the secondary job rule.
- Independent earner tax credit. Who can use code ME.
- Payroll calculations and business rules, 2023. 2022-23 student loan threshold, ACC levy and maximum, KiwiSaver rates and ESCT bands.
- Payroll calculations and business rules, 2024. 2023-24 figures, the old IETC thresholds and bands.
- Payroll calculations and business rules, 2025. 2024-25 figures and the changes of 31 July 2024.
- Payroll calculations and business rules, 2026. 2025-26 figures.
- Minimum wage rates. The adult minimum wage of $23.95 an hour from 1 April 2026.
- Pay-as-you-go annual holiday payments. Who can be paid 8% instead of annual holidays.