New Zealand PAYE calculator 2026–27

The calculator uses Inland Revenue’s rates for the tax year from 1 April 2026 to 31 March 2027, including the new 3.5% default KiwiSaver rate and the 1.75% ACC earners’ levy.

How your pay is worked out

Example: $75,000 a year, KiwiSaver at 3.5%, no student loan.

1. PAYE: 10.5% on the first $15,600 ($1,638), 17.5% up to $53,500 ($6,632.50) and 30% on the last $21,500 ($6,450). Total $14,720.50.
2. ACC earners’ levy: 1.75% of $75,000: $1,312.50.
3. KiwiSaver: 3.5% of $75,000: $2,625.
4. Take-home pay: $56,342 a year, or $2,167 a fortnight.

Your employer adds 3.5% to your KiwiSaver too ($2,625 here), less employer superannuation contribution tax (ESCT).

Income tax rates 2026–27

Income	Rate
Up to $15,600	10.5%
$15,601 to $53,500	17.5%
$53,501 to $78,100	30%
$78,101 to $180,000	33%
Over $180,000	39%

KiwiSaver changes from April 2026

The default employee and employer contribution rose from 3% to 3.5% on 1 April 2026, and is due to rise to 4% on 1 April 2028. You can choose 4%, 6%, 8% or 10% instead, or apply for a temporary reduction to 3% for 3 to 12 months; your employer may match the lower rate. Sixteen- and seventeen-year-olds now receive employer contributions too.

ACC levy and student loans

• ACC earners’ levy: 1.75% of earnings up to $156,641, so the most anyone pays is $2,741.22.
• Student loan: 12 cents of every dollar you earn over $24,128 a year. On $75,000 that’s $6,104.64 a year. Your tax code changes to M SL.

What isn’t included

The calculator assumes tax code M (your main job). It doesn’t include the independent earner tax credit, Working for Families, secondary-job tax codes, or extra voluntary student loan repayments. PAYE is worked out on each pay, so actual deductions can differ slightly if your pay varies.

Sources

• Inland Revenue: Tax rates for individuals
• Inland Revenue: ACC earners’ levy rates
• Inland Revenue: KiwiSaver changes