Income Tax Calculator New Zealand 2025/26
Calculate your PAYE income tax, ACC earner's levy, and take-home pay using the latest IRD rates. No tax-free threshold โ every dollar is taxed from $1.
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How to Use This Calculator
Tab "Tax Breakdown"
Enter your annual gross income (salary or wages before tax). The calculator shows PAYE tax by bracket, ACC earner's levy, IETC if eligible, total deductions, take-home pay, and your effective tax rate. A detailed bracket-by-bracket table shows exactly how your tax is calculated.
Tab "Pay Period"
Enter your annual income and select your pay frequency (weekly, fortnightly, or monthly). The calculator breaks down your gross pay, PAYE, ACC levy, and take-home pay for each pay period. Useful for understanding your actual payslip deductions.
Tab "Compare Years"
Enter your income to see a side-by-side comparison of the 2024/25 and 2025/26 tax years. The 2025/26 year introduced higher bracket thresholds, which means lower tax for most earners. See exactly how much you save under the new rates.
The Formulas
$0 - $15,600: 10.5%
$15,601 - $53,500: 17.5%
$53,501 - $78,100: 30%
$78,101 - $180,000: 33%
$180,001+: 39%
Important: No tax-free threshold. The first dollar earned is taxed at 10.5%.
ACC earner's levy:
1.60% on earnings up to $152,790 (max ~$2,445/year)
IETC (Independent Earner Tax Credit):
$520/year for income $24,000 - $44,000 (full credit)
Reduces by $1 per $13 above $44,000, nil above $48,000
Total deductions = PAYE + ACC - IETC
Take-home pay = Gross income - Total deductions
All rates are for the 2025/26 tax year (1 April 2025 - 31 March 2026) as published by Inland Revenue (IRD). The ACC earner's levy rate is set annually by ACC and may change slightly each year.
Example
James โ Software Developer, Salary $75,000
Full-time employee, no secondary income, no benefits received.
James keeps about 78.8% of his gross salary. Under the previous 2024/25 brackets, his PAYE would have been $15,470 โ the new brackets save him $749.50 per year ($28.83 per fortnight).
2025/26 NZ Tax Brackets
| Bracket | Rate | Tax on Bracket |
|---|---|---|
| $0 - $15,600 | 10.5% | $1,638 |
| $15,601 - $53,500 | 17.5% | $6,633 |
| $53,501 - $78,100 | 30% | $7,380 |
| $78,101 - $180,000 | 33% | $33,627 |
| Over $180,000 | 39% | varies |
| ACC earner's levy | 1.60% | max ~$2,445 |
| IETC (if eligible) | โ | up to -$520 |