What tax brackets does New Zealand use?

For the 2024–2025 tax year, NZ uses five PAYE brackets: 10.5% on the first $14,000, 17.5% on $14,001–$48,000, 30% on $48,001–$70,000, 33% on $70,001–$180,000, and 39% on income above $180,000.

What is the ACC earner levy?

The ACC earner levy funds New Zealand's Accident Compensation Corporation, which covers personal injuries. For 2024–2025 it is 1.60% of earnings up to a maximum liable earnings cap of $142,283 per year. Earnings above that cap are not subject to the levy.

Does this calculator include KiwiSaver?

Yes. You can select a KiwiSaver employee contribution rate of 3%, 4%, 6%, 8%, or 10%. KiwiSaver is deducted from gross pay before you receive it, so it reduces your take-home pay. Your employer also contributes a minimum of 3% on top, but that is not deducted from your pay.

Does the calculator account for the independent earner tax credit (IETC)?

This calculator computes the standard PAYE tax on salary income. The IETC (available to individuals earning $24,000–$48,000 with no other main income source) is applied via your tax code rather than automatically here. If eligible, your actual tax will be slightly lower.

Are student loan repayments included?

No. Student loan repayments (currently 12% on income above the repayment threshold of $22,828) are not included in this calculator, as eligibility varies. Subtract 12% of income above that threshold from your net pay if applicable.

How accurate is this calculator?

This calculator uses the official 2024–2025 NZ tax brackets and ACC levy rate. Results are accurate for straightforward salary income. It does not account for special tax codes, Working for Families tax credits, rental income, or other complex income situations.

New Zealand Income Tax Calculator

Name: New Zealand Income Tax Calculator
Availability: InStock
Author: Nham Vu

Enter your annual salary to instantly see your New Zealand PAYE income tax, ACC earner levy, KiwiSaver contribution, and net take-home pay.

Your Income Details

Annual Gross Salary

NZ$

Enter your total gross income before any deductions.

Tax Year

KiwiSaver Employee Rate

Your contribution is deducted from gross pay before you receive it.

Include student loan repayment (12%)

Enter your salary to see your NZ tax breakdown.

Annual Net Take-Home Pay

NZ$0

Effective tax rate: 0.0%

Monthly

NZ$0

Fortnightly

NZ$0

Weekly

NZ$0

Annual Deductions Breakdown

Item	Amount	Rate
Gross Salary	—	100%
PAYE Income Tax	—	—
ACC Earner Levy	—	—
KiwiSaver (3%)	—	—
Student Loan (12%)	—	12%
Total Deductions	—	—
Net Take-Home	—	—

PAYE Bracket Breakdown

Summary

Enter your annual salary to instantly see your New Zealand PAYE income tax, ACC earner levy, KiwiSaver contribution, and net take-home pay.

How it works

Enter your annual gross salary in the salary field.
Select your KiwiSaver contribution rate (or choose "No KiwiSaver").
The calculator applies NZ PAYE brackets: 10.5% up to $14,000, 17.5% up to $48,000, 30% up to $70,000, 33% up to $180,000, and 39% above $180,000.
The ACC earner levy (currently 1.60% up to the maximum liable earnings of $142,283) is added to your deductions.
Total deductions are subtracted from your gross salary to show your net take-home pay.
Results are shown as annual, monthly, fortnightly, and weekly amounts.

Use cases

Estimating take-home pay before accepting a job offer in New Zealand.
Comparing net income across different salary levels or job titles.
Planning a household budget based on actual after-tax income.
Understanding how KiwiSaver contributions affect weekly take-home pay.
Checking how a pay rise translates to extra net pay after tax.
Comparing contract (daily rate) vs permanent salary net outcomes.
Students entering the workforce understanding their first payslip.
Migrants relocating to New Zealand estimating living expenses vs income.

Frequently Asked Questions

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Last updated: 2026-06-03 · Reviewed by Nham Vu