How do I use this calculator?
Enter your pay, pick your tax code and choose your KiwiSaver rate. Tick the box if you have a student loan. You'll see what you keep each week, fortnight, month and year, using Inland Revenue's 2026/27 rules.
- Enter your pay. Choose hour, day, week, fortnight, month or year.
- Pick your tax code. You'll find it on your payslip.
- Choose your KiwiSaver rate and tick the student loan box if it applies.
- Open More options for overtime, part-time hours, a bonus, child support or payroll giving.
The other tabs turn an hourly rate into a salary, work back from the pay you want, and compare two job offers. The Two jobs tab picks your secondary tax code. The Student loan tab shows how long your loan will take to repay.
Your results stay in your browser. You don't need to sign up or log in.
How much do I take home on a typical NZ salary?
On $60,000 a year you take home $937.11 a week on code M, before KiwiSaver. On $80,000 it's $1,198.51 a week. The table shows other common salaries for 2026/27.
These figures use code M for 2026/27, with no KiwiSaver or student loan. PAYE here includes the ACC earners' levy. Pick a salary to see its full breakdown. Or use the tool above as a salary calculator for any amount.
| Salary | PAYE + ACC a year | Take-home a week | A fortnight | A month | Effective rate |
|---|---|---|---|---|---|
| $40,000 | $6,607.64 | $642.16 | $1,284.32 | $2,782.70 | 16.52% |
| $45,000 | $7,570.16 | $719.80 | $1,439.61 | $3,119.16 | 16.82% |
| $50,000 | $8,532.68 | $797.45 | $1,594.90 | $3,455.62 | 17.07% |
| $55,000 | $9,682.92 | $871.48 | $1,742.96 | $3,776.42 | 17.61% |
| $60,000 | $11,270.48 | $937.11 | $1,874.21 | $4,060.80 | 18.78% |
| $65,000 | $12,857.52 | $1,002.74 | $2,005.48 | $4,345.21 | 19.78% |
| $70,000 | $14,445.08 | $1,068.36 | $2,136.73 | $4,629.58 | 20.64% |
| $75,000 | $16,032.64 | $1,133.99 | $2,267.98 | $4,913.95 | 21.38% |
| $80,000 | $17,677.40 | $1,198.51 | $2,397.02 | $5,193.56 | 22.10% |
| $90,000 | $21,152.04 | $1,324.00 | $2,648.00 | $5,737.33 | 23.50% |
| $100,000 | $24,627.20 | $1,449.48 | $2,898.95 | $6,281.07 | 24.63% |
| $120,000 | $31,577.00 | $1,700.44 | $3,400.88 | $7,368.59 | 26.31% |
| $150,000 | $42,002.48 | $2,076.88 | $4,153.75 | $8,999.80 | 28.00% |
Earn $85,000 in a Wellington office job? Type it into the calculator for your exact weekly figure.
What is PAYE?
PAYE stands for pay as you earn. Your employer takes income tax and the ACC earners' levy from each pay and sends it to Inland Revenue. If your PAYE is right all year, you usually don't need to file a tax return.
Employers send PAYE to Inland Revenue (IRD) through payday filing. KiwiSaver and student loan repayments come out of the same pay. The 2026/27 tax year runs from 1 April 2026 to 31 March 2027.
How is PAYE calculated in New Zealand?
Your employer turns each pay into a yearly amount and applies each tax bracket. They add the ACC levy, then divide back to one pay. KiwiSaver and student loan come off after that.
The tool above works as an NZ income tax calculator for any wage or salary. Here's what goes into each figure.
2026/27 income tax brackets
New Zealand taxes income in bands. You pay each rate only on the part of your income inside that band. So a pay rise never lowers your take-home pay.
| Taxable income | Tax rate | PAYE rate incl. ACC |
|---|---|---|
| Up to $15,600 | 10.5% | 12.25% |
| $15,601 to $53,500 | 17.5% | 19.25% |
| $53,501 to $78,100 | 30% | 31.75% |
| $78,101 to $156,641 | 33% | 34.75% |
| $156,642 to $180,000 | 33% | 33% (over the ACC cap) |
| Over $180,000 | 39% | 39% |
Inland Revenue lists these on its tax rates for individuals page.
ACC earners' levy: 1.75%, capped at $156,641
The ACC earners' levy pays for injury cover, at work and away from it. For 2026/27 it's $1.75 for every $100 you earn. It stops at $156,641 a year, so the most anyone pays is $2,741.22.
Above the cap, your PAYE rate falls from 34.75% to 33%. Inland Revenue lists ACC earners' levy rates for each year.
KiwiSaver deductions and ESCT
The default KiwiSaver rate is 3.5% for you and your employer. You can choose 4%, 6%, 8% or 10% instead. Want to stay at 3%? Apply for a temporary reduction for 3 to 12 months.
Your employer's share has ESCT taken off first. ESCT means employer superannuation contribution tax. IRD explains every rule on its KiwiSaver changes page.
Student loan repayments: 12% over $24,128
With SL in your tax code, your employer takes 12% of what you earn over the threshold. That's $464 a week, $928 a fortnight or $2,010.66 a month. On a second job, 12% comes off every dollar. The Student loan tab shows how long your loan will take to clear.
Independent earner tax credit (IETC)
The IETC is worth up to $520 a year if you earn $24,000 to $70,000. You can't get it with Working for Families, an income-tested benefit or NZ Super. Use code ME and it comes off your PAYE, about $10 a week. It drops by 13 cents for each dollar over $66,000.
How much tax will I pay on $60,000 a year?
On $60,000 a year on code M, you pay $10,220.50 income tax and $1,050 ACC in 2026/27. That's $216.74 PAYE a week. You take home $896.73 a week with KiwiSaver at 3.5%.
- Income tax: 10.5% of $15,600, plus 17.5% of $37,900, plus 30% of $6,500. That's $10,220.50.
- ACC: 1.75% of $60,000 is $1,050.00.
- PAYE each week: $11,270.50 divided by 52 is $216.74. IRD drops any part of a cent.
- KiwiSaver at 3.5%: 3.5% of $1,153.85 is $40.38 a week.
- Student loan, if you have one: 12% of $689 ($1,153 less the $464 threshold) is $82.68 a week.
- What you keep: $1,153.85 less $216.74 and $40.38 leaves $896.73 a week. With a student loan it's $814.05.
How do I work out my take-home pay myself?
Turn your pay into a yearly figure, apply each tax bracket and add ACC. Divide by your number of pays to get your PAYE. Then take off KiwiSaver, student loan and other deductions.
- Turn your pay into a yearly amount. Multiply weekly pay by 52, fortnightly pay by 26 or monthly pay by 12.
- Work out income tax on each band, using the bracket table above.
- Add ACC at 1.75%, up to $156,641.
- Divide the total by your number of pays. That's your PAYE each payday.
- Take off KiwiSaver, student loan and other deductions. What's left is what lands in your bank.
IRD rounds PAYE down to the cent. That's why sums done by hand can be a few cents out.
What's the difference between marginal and effective tax rates?
Your marginal rate is the tax on your next dollar. Your effective rate is your total PAYE divided by your total pay. On $60,000 the marginal rate is 31.75%, but the effective rate is only 18.78%.
Lower rates apply to your first dollars, so your effective rate is always below your marginal rate. The calculator shows both next to your result.
Which tax code should I use?
Use M for your main or only job. Use ME if you earn $24,000 to $70,000 and qualify for the IETC. Add SL if you have a student loan. Every other job needs a secondary code.
You choose your code on an IR330 tax code declaration when you start a job.
| Code | Use it when | How it's taxed |
|---|---|---|
| M | This is your main or only job | Tax brackets + ACC |
| ME | Main job, income $24,000 to $70,000, no WFF, benefit or NZ Super | As M, less the IETC |
| M SL / ME SL | As above, with a student loan | Adds 12% over the threshold |
| SB | Second job, total income up to $15,600 | 10.5% + ACC |
| S | Second job, total income $15,601 to $53,500 | 17.5% + ACC |
| SH | Second job, total income $53,501 to $78,100 | 30% + ACC |
| ST | Second job, total income $78,101 to $180,000 | 33% + ACC |
| SA | Second job, total income over $180,000 | 39% + ACC |
| ND | No IR330 given | 45% + ACC |
| CAE / EDW | Casual farm work or election day work | 17.5% + ACC |
| NSW | Recognised Seasonal Employer scheme | 10.5% + ACC |
| STC | IRD gave you a special tax code | The rate on your certificate |
| WT | Schedular payments (some contractors) | Your withholding rate, no ACC |
Still not sure? IRD explains each one in about tax codes.
How to check or change your tax code in myIR
- Look at your payslip. The code usually sits near the PAYE line.
- Log in to myIR to see the pay and tax your employers report to IRD.
- If the code is wrong, fill in a new IR330 and give it to your employer.
- The new code starts from your next pay.
What happens if I'm on the wrong tax code?
You pay too much or too little tax every payday. Inland Revenue squares it up after 31 March, so you get a refund or a bill. To fix it now, give your employer a new IR330.
A secondary code on your main job is the most common mistake. It takes too much tax every week.
Why am I taxed 45% with no tax code?
Without an IR330, your employer must use the no-declaration rate. That's 45% plus ACC, or 46.75% in total. Give them an IR330 with your IRD number and it changes from your next pay.
This often catches new arrivals who start work before their IRD number comes through. Any extra tax comes back after 31 March.
How much is secondary tax on a second job?
Secondary tax is a flat rate on every job after your main one. It's 10.5%, 17.5%, 30%, 33% or 39%, plus 1.75% ACC. Your total income from all your jobs decides the rate.
Say you earn $48,000 in your main job and $9,000 from weekend shifts. Your total is $57,000, so your weekend job uses SH.
Pick a code that's too low and you'll get a tax bill after 31 March. Pick one too high and you'll get a refund. If none fits, IRD can give you a tailored tax code. The Two jobs tab in the calculator picks the code for you and shows any refund or bill to expect.
How do I turn an hourly rate into a yearly salary?
Multiply your hourly rate by your weekly hours, then by 52. At 40 hours a week, $30 an hour is $62,400 a year before tax. That leaves about $968 a week after PAYE.
At 40 hours a week, here's what common hourly rates leave you after PAYE on code M:
| Hourly rate | Yearly before tax | Take-home a week | Take-home a year |
|---|---|---|---|
| $23.95 | $49,816 | $794.59 | $41,318.68 |
| $25.00 | $52,000 | $828.50 | $43,082.00 |
| $30.00 | $62,400 | $968.61 | $50,367.72 |
| $35.00 | $72,800 | $1,105.11 | $57,465.72 |
| $40.00 | $83,200 | $1,238.67 | $64,410.84 |
| $50.00 | $104,000 | $1,499.67 | $77,982.84 |
A Hamilton retail worker on $25 an hour for 40 hours earns $52,000 a year before tax. Work fewer hours? Use the Hourly ↔ salary tab in the calculator.
What is the minimum wage in 2026?
From 1 April 2026 the adult minimum wage is $23.95 an hour, says Employment New Zealand. The starting-out and training rate is $19.16. At 40 hours, $23.95 is $958 a week before tax and $794.59 after PAYE.
The lower rate applies to some new workers and trainees. Employment New Zealand sets out who can be paid each rate.
Is gross pay before or after tax?
Gross pay is before tax. Net pay is what's left after PAYE, ACC, KiwiSaver, student loan and other deductions. Job ads and contracts nearly always quote gross pay.
On $60,000 a year, gross pay is $1,153.85 a week. Net pay is $937.11 before KiwiSaver, or $896.73 with KiwiSaver at 3.5%.
Is monthly pay the same as two fortnightly pays?
No. A year has 26 fortnights but only 12 months. So one monthly pay is a little more than two fortnightly pays. Your total tax for the year stays the same however often you're paid.
On $60,000 a year on code M, each pay looks like this:
| Paid | Gross each pay | PAYE each pay | Take-home each pay |
|---|---|---|---|
| Weekly | $1,153.85 | $216.74 | $937.11 |
| Fortnightly | $2,307.69 | $433.48 | $1,874.21 |
| Every 4 weeks | $4,615.38 | $866.96 | $3,748.42 |
| Monthly | $5,000.00 | $939.20 | $4,060.80 |
Some years have 27 fortnightly paydays. Ask your employer how they handle the extra one.
Why doesn't my payslip match the calculator?
Your payslip usually includes something the calculator doesn't. It might be a different tax code, KiwiSaver rate, student loan, overtime or a bonus. IRD also drops parts of a cent, so a few cents' gap is normal.
- Your tax code. A secondary code or ND on your main job takes too much tax.
- Hours that change. PAYE treats each pay as if you earned that much all year.
- Other deductions. Child support, payroll giving, union fees or salary sacrifice.
- Cents. A calculator that rounds can be a few cents out. Ours follows IRD's method.
IRD's own PAYE calculator is built mainly for employers. It doesn't cover bonuses, lump sums, schedular payments or child support.
Why was my bonus taxed so much?
Bonuses are taxed as extra pay. Your employer adds the bonus to your last four weeks' pay times 13. The rate for that yearly total applies to the whole bonus, so it often loses 33% or more.
If that rate is more than your real yearly income needs, the extra comes back after 31 March. Enter a bonus under More options to see what you'll keep.
What changed for PAYE in 2026/27?
Three things changed on 1 April 2026. The ACC levy rose to 1.75%, the KiwiSaver default rose to 3.5% and the minimum wage rose to $23.95. Tax brackets, the student loan threshold and the IETC stayed the same.
- KiwiSaver default: 3% to 3.5%. 16 and 17 year olds now get 3.5% employer contributions.
- ACC earners' levy: 1.67% to 1.75%. The cap rose from $152,790 to $156,641.
- Adult minimum wage: $23.95 an hour.
What were PAYE tax rates in previous years?
Today's brackets started on 31 July 2024. Before that the bands were 10.5% to $14,000, 17.5% to $48,000, 30% to $70,000, 33% to $180,000 and 39% above. Always use the rates for the year you were paid.
| Tax year | Income tax rates | ACC levy |
|---|---|---|
| 2025/26 | Same brackets as 2026/27 | 1.67%, cap $152,790 |
| 2024/25 | Blended rates, because brackets changed on 31 July 2024: 10.5% to $14,000 · 12.82% to $15,600 · 17.5% to $48,000 · 21.64% to $53,500 · 30% to $70,000 · 30.99% to $78,100 · 33% to $180,000 · 39% over | 1.60%, cap $142,283 |
| 1 April 2021 to 30 July 2024 | 10.5% to $14,000 · 17.5% to $48,000 · 30% to $70,000 · 33% to $180,000 · 39% over | 1.39% to 1.60% |
Choose 2025/26 under More options to rerun last year's pay.
How do employers work out PAYE for staff?
Employers deduct PAYE from each pay using the worker's tax code. They file the details with IRD within two working days of payday. Most then pay the PAYE to IRD by the 20th of the next month.
Large employers, with $500,000 or more in PAYE and ESCT a year, pay twice a month. You also pay employer KiwiSaver contributions, less ESCT. The ESCT rate depends on the worker's pay and your contributions from the year before:
| Last year's pay plus employer contributions | ESCT rate |
|---|---|
| Up to $18,720 | 10.5% |
| $18,721 to $64,200 | 17.5% |
| $64,201 to $93,720 | 30% |
| $93,721 to $216,000 | 33% |
| Over $216,000 | 39% |
Open What you cost your employer in the calculator to see the full cost of a hire.
Who is this calculator for?
It's for anyone paid through PAYE in New Zealand. That includes salaried staff, hourly and casual workers, people with two jobs and new arrivals. Small employers can use it to check the cost of a hire.
It assumes you're a New Zealand tax resident and follows IRD's 2026/27 payroll rules. It treats each pay as if you earned it all year. It drops parts of a cent and applies ACC up to the cap.
It doesn't cover Working for Families, tailored tax codes or lump sums such as redundancy. For those, check with IRD or your payroll team.
More questions about PAYE in New Zealand
How does PAYE work?
Your employer treats each pay as if you earned that much all year. They work out tax and ACC on that yearly amount, then divide it back to one pay. Your tax code tells them which rates to use.
Is ACC included in PAYE?
Yes. The ACC earners' levy is part of PAYE. It's 1.75% in 2026/27, on earnings up to $156,641 a year. Most payslips show it inside the PAYE figure.
How much tax did I pay this year?
Log in to myIR and open your income details. They show each pay and the PAYE taken. To check the total, enter your yearly income above and compare the yearly PAYE figure.
Do I need to file an IR3 tax return?
Not if all your income had the right tax taken off. You need an IR3 for income with no tax taken off, such as self-employment, rental or overseas income. Most people get an automatic assessment after 31 March.
Is this the same as IRD's PAYE calculator?
No. This site isn't run by Inland Revenue. It uses the same 2026/27 payroll rules IRD gives payroll software, and we test it against IRD's PAYE tables. IRD's own calculator is built mainly for employers.
Why was I taxed more this week?
PAYE treats each pay as if you earned that much every week. A big week from overtime or holiday pay pushes some of it into a higher rate. It usually evens out, and IRD refunds any extra after 31 March.
Do KiwiSaver and student loan come out of a bonus?
Yes. KiwiSaver comes off your bonus at your normal rate, and your employer contributes on it too. Student loan is 12% of your pay and bonus over the threshold. If your regular pay is over $464 a week, that's 12% of the whole bonus.
Am I missing out on the IETC?
You could be if you earn $24,000 to $70,000 and use code M, not ME. You can't get it with Working for Families, a benefit or NZ Super. Switching to ME adds about $10 a week to your pay.
Is a government job taxed differently?
No. Public sector pay is taxed through PAYE like any other job. KiwiSaver, student loan and ACC work the same way. Enter your salary and tax code in the calculator above.
Official sources
- Inland Revenue: Payroll Calculations and Business Rules Specification 2026/27
- Inland Revenue: IR340 weekly and fortnightly PAYE deduction tables (April 2026)
- Inland Revenue: Tax rates for individuals
- Inland Revenue: About tax codes
- Inland Revenue: KiwiSaver changes
- Inland Revenue: Lump sum payments
- Inland Revenue: Student loan repayments
- Inland Revenue: ACC earners' levy rates
- Employment New Zealand: Minimum wage from 1 April 2026