NZ salary and PAYE calculator 2026–27
Work out your take-home pay after PAYE, the ACC earners' levy, KiwiSaver and your student loan for the 2026–27 tax year. On $65,000 with 3.5% KiwiSaver you take home $1,917.96 a fortnight, or $49,867 a year.
How PAYE works in New Zealand
Your employer takes PAYE from every pay: income tax worked out on your tax code plus the ACC earners' levy, which pays for accident cover. If you are in KiwiSaver, your contribution comes out of what's left, and so do student loan repayments. Here is the working for $70,000 on tax code M:
- 10.5% of $15,600 = $1,638.00
- 17.5% of $37,900 = $6,632.50
- 30% of $16,500 = $4,950.00
- Income tax: $13,220.50, plus ACC levy at 1.75%: $1,225.00. PAYE for the year: $14,445.50.
- KiwiSaver at 3.5%: $2,450.00. Take-home: $53,104.50, or $1,021.24 a week.
Income tax rates 2026–27
| Annual income | Tax rate | Tax on the whole bracket | Total tax at the top |
|---|---|---|---|
| $0 to $15,600 | 10.5% | $1,638.00 | $1,638.00 |
| $15,601 to $53,500 | 17.5% | $6,632.50 | $8,270.50 |
| $53,501 to $78,100 | 30% | $7,380.00 | $15,650.50 |
| $78,101 to $180,000 | 33% | $33,627.00 | $49,277.50 |
| Over $180,000 | 39% | — | — |
The thresholds have stayed where they were set on 31 July 2024. Each rate only applies to the slice of income inside its bracket, so moving into the 30% bracket at $53,501 doesn't raise the tax on the rest of your pay.
ACC earners' levy
For 2026–27 the levy is 1.75% of your earnings (GST included) up to $156,641, so nobody pays more than $2,741.22. In 2025–26 it was 1.67% up to $152,790. Above the cap your marginal rate drops by 1.75%.
KiwiSaver from 1 April 2026
The default employee rate went from 3% to 3.5% on 1 April 2026, and employers must now contribute 3.5% on top of your pay, less ESCT. You can choose 3.5%, 4%, 6%, 8%, 10%, or apply to stay at 3% for a while. Both rates are set to rise to 4% on 1 April 2028. See the KiwiSaver calculator for what your employer and the government add.
Tax codes and second jobs
Your main job uses tax code M, or ME if you qualify for the independent earner tax credit (income from $24,000 to $70,000). Add SL if you have a student loan. A second job uses a secondary code, chosen by your total income from all jobs:
| Code | Total income from all jobs | Tax rate | With ACC levy |
|---|---|---|---|
| SB | $0 to $15,600 | 10.5% | 12.25% |
| S | $15,601 to $53,500 | 17.5% | 19.25% |
| SH | $53,501 to $78,100 | 30% | 31.75% |
| ST | $78,101 to $180,000 | 33% | 34.75% |
| SA | Over $180,000 | 39% | 40.75% |
Secondary codes take a flat rate from every dollar, with no tax-free slice, so pick the code that matches your total income to avoid a bill or refund at the end of the year. On an SL secondary code, 12% of all second-job pay goes to your student loan.
Take-home pay at common salaries
| Salary | After PAYE and ACC | Take-home (3.5% KiwiSaver) | A fortnight | A week | Kept |
|---|---|---|---|---|---|
| $40,000 | $33,392 | $31,992 | $1,230 | $615 | 80.0% |
| $50,000 | $41,467 | $39,717 | $1,528 | $764 | 79.4% |
| $60,000 | $48,730 | $46,630 | $1,793 | $897 | 77.7% |
| $65,000 | $52,142 | $49,867 | $1,918 | $959 | 76.7% |
| $70,000 | $55,555 | $53,105 | $2,042 | $1,021 | 75.9% |
| $80,000 | $62,323 | $59,523 | $2,289 | $1,145 | 74.4% |
| $90,000 | $68,848 | $65,698 | $2,527 | $1,263 | 73.0% |
| $100,000 | $75,373 | $71,873 | $2,764 | $1,382 | 71.9% |
| $120,000 | $88,423 | $84,223 | $3,239 | $1,620 | 70.2% |
| $150,000 | $107,998 | $102,748 | $3,952 | $1,976 | 68.5% |
See every salary from $30,000 to $200,000 in the salary after tax table.
FAQ
What tax code should I be on?
M for your main job, or ME if your income is between $24,000 and $70,000 and you don't get Working for Families, a main benefit or NZ Super. Add SL if you have a student loan. Second jobs use SB, S, SH, ST or SA.
Does PAYE include ACC?
Yes. The PAYE on your payslip is income tax plus the 1.75% ACC earners' levy, up to $2,741.22 a year.
Is KiwiSaver taken before or after tax?
After. PAYE is worked out on your full gross pay, and your KiwiSaver contribution is then taken from your pay. There is no tax deduction for it.
Why is my payslip different from this calculator?
Payroll uses Inland Revenue's weekly, fortnightly or monthly tables, which round each pay. A wrong tax code, a second job, a bonus or holiday pay can also change a single payslip. Over a full year at a steady salary the totals should match closely.