Take-Home Pay Calculator New Zealand 2025/26
Calculate your after-tax pay with PAYE, ACC earners' levy, KiwiSaver contributions, and student loan repayments.
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How to Use This Calculator
Tab "Salary"
Enter your annual gross salary, select your KiwiSaver rate, and indicate if you have a student loan. The calculator breaks down your pay into PAYE income tax, ACC earners' levy, KiwiSaver contribution, and student loan repayment, showing your annual and per-period take-home pay. Change the pay frequency to see your per-pay amount (weekly, fortnightly, or monthly).
Tab "Hourly"
Enter your hourly rate and hours per week. The calculator converts to annual gross (over 52 weeks), applies all deductions, and shows your effective net hourly rate — the real value of each hour worked after tax, ACC, and KiwiSaver.
Tab "Compare Rates"
Enter your salary and see a side-by-side comparison of all KiwiSaver contribution rates (opt-out through 10%). The table shows take-home pay vs. retirement savings for each rate, helping you find the right balance between pay now and savings for later.
The Formulas
Net pay = Gross salary - PAYE tax + IETC credit - ACC levy - KiwiSaver - Student loan
2025/26 PAYE tax brackets (no tax-free threshold):
$0 - $15,600: 10.5%
$15,601 - $53,500: 17.5%
$53,501 - $78,100: 30%
$78,101 - $180,000: 33%
$180,001+: 39%
ACC earners' levy:
1.60% on earnings up to $152,790
IETC (Independent Earner Tax Credit):
$520 for incomes $24,000-$44,000 (phases out $44K-$48K at $13 per $100)
KiwiSaver (employee contribution):
3% / 3.5% / 4% / 6% / 8% / 10% of gross salary
Student loan repayment:
12% on income above $22,828/year
All rates are for the 2025/26 tax year (1 April 2025 - 31 March 2026). New Zealand has no tax-free threshold — every dollar is taxed from the first dollar. The IETC is only available to earners not receiving Working for Families or other government benefits.
Example
Aroha — Marketing Manager in Auckland, Salary $75,000
KiwiSaver: 3.5%. No student loan. Pay frequency: fortnightly (26 pay periods).
Aroha keeps about 76.2% of her gross salary. Her effective combined tax and deduction rate is 23.8%. The largest deduction is PAYE at $14,020, followed by KiwiSaver at $2,625. Her employer also contributes at least 3% ($2,250) to her KiwiSaver fund on top of her salary.
2025/26 NZ Tax Rates at a Glance
| Item | Rate / Limit |
|---|---|
| Tax-free threshold | $0 (no tax-free threshold) |
| PAYE lowest rate | 10.5% (on $0-$15,600) |
| PAYE top rate | 39% (over $180,000) |
| ACC earners' levy | 1.60% on max $152,790 |
| IETC | $520 for $24K-$48K income |
| KiwiSaver rates | 3% / 3.5% / 4% / 6% / 8% / 10% |
| Employer KiwiSaver (min) | 3% compulsory |
| Student loan repayment | 12% on income above $22,828 |
| Minimum wage | $23.15/hr (from 1 April 2025) |