PAYE calculator for New Zealand
Enter your salary, wage or hourly rate to see your take-home pay after PAYE (income tax and the ACC earners’ levy), student loan repayments and KiwiSaver.
| Weekly | Fortnightly | Monthly | Yearly | |
|---|---|---|---|---|
| Gross pay | $1,250.00 | $2,500.00 | $5,416.67 | $65,000 |
| Income tax | $225.39 | $450.79 | $976.71 | $11,721 |
| ACC earners’ levy | $21.88 | $43.75 | $94.79 | $1,138 |
| KiwiSaver (3.5%) | $43.75 | $87.50 | $189.58 | $2,275 |
| Take-home pay | $958.98 | $1,917.96 | $4,155.58 | $49,867 |
| Employer KiwiSaver after ESCT (30%) | $30.63 | $61.25 | $132.71 | $1,593 |
Tax code M: PAYE includes the ACC earners’ levy of 1.75%.
Take-home pay at common salaries (2026–27)
| Salary | PAYE (tax + ACC) | Take-home a year | A fortnight | With KiwiSaver 3.5% |
|---|---|---|---|---|
| $45,000 | $7,571 | $37,430 | $1,439.60 | $1,379.02 |
| $50,000 | $8,533 | $41,467 | $1,594.88 | $1,527.58 |
| $60,000 | $11,271 | $48,730 | $1,874.21 | $1,793.44 |
| $65,000 | $12,858 | $52,142 | $2,005.46 | $1,917.96 |
| $70,000 | $14,446 | $55,555 | $2,136.71 | $2,042.48 |
| $80,000 | $17,678 | $62,323 | $2,397.02 | $2,289.33 |
| $90,000 | $21,153 | $68,848 | $2,647.98 | $2,526.83 |
| $100,000 | $24,628 | $75,373 | $2,898.94 | $2,764.33 |
| $120,000 | $31,578 | $88,423 | $3,400.87 | $3,239.33 |
| $150,000 | $42,003 | $107,998 | $4,153.75 | $3,951.83 |
How PAYE is worked out
- Annualise your pay. Your employer multiplies your pay for the period by 52 (weekly), 26 (fortnightly) or 12 (monthly) and drops the cents.
- Income tax is charged in five brackets: 10.5%, 17.5%, 30%, 33%, 39%. The top rate starts at $180,001.
- ACC earners’ levy of 1.75% is added, on earnings up to $156,641. That caps it at $2,741.22 a year.
- Independent earner tax credit. On tax code ME, $520 a year ($10 a week) comes off your PAYE if you earn between $24,000 and $66,000. It shrinks by 13 cents per dollar above that and is gone at $70,000.
- Student loan repayments are 12% of pay above $464.00 a week ($24,128 a year).
- KiwiSaver comes out of your pay at the rate you chose, worked out on gross pay. It does not reduce your tax.
The annual total is divided back into pay periods and cut to whole cents, which is why this calculator and a payslip should agree to the cent for regular pay.
What changed on 1 April 2026
The tax brackets did not move: they have been the same since 31 July 2024. The ACC earners’ levy went up from 1.67% to 1.75%, and the maximum liable earnings rose from $152,790 to $156,641. The default KiwiSaver rate for both you and your employer rose from 3% to 3.5%. On $65,000 a year you keep $52,142 before KiwiSaver, or $49,867 after a 3.5% contribution.
PAYE rates including the ACC levy
| Annual income | Tax rate | With ACC levy |
|---|---|---|
| $0 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 $180,000 | 39% | 39% |
If you have a second job, your employer there uses a secondary code with a flat rate. Too little or too much tax can then build up over the year, and IRD sorts it out in your end-of-year assessment.
Common questions
How much is $65,000 after tax in NZ?
$52,142 a year in 2026–27 on tax code M, or $2,005.46 a fortnight. That is after $11,721 income tax and $1,138 ACC levy. With KiwiSaver at 3.5% you take home $1,917.96 a fortnight.
Does PAYE include ACC?
Yes. The PAYE your employer deducts on codes M and ME already includes the ACC earners’ levy of 1.75%. On $50,000 the levy is $875 of the $8,533 PAYE.
Should I use tax code M or ME?
Use ME if your income for the year will be between $24,000 and $70,000 and you do not get Working for Families, a main benefit or NZ Super. On $60,000 it raises your take-home pay by $520 a year.
Why is my first pay different?
Payroll works each pay period on its own, so a short first pay, overtime or a bonus changes the annualised figure. Your employer uses special rules for one-off extra pay.
Is KiwiSaver taken before or after tax?
After. Your contribution is a percentage of your gross pay, but it is taken from your pay after PAYE, so it does not lower your income tax.
Sources
- Inland Revenue: Tax rates for individuals
- Inland Revenue: Employer’s guide IR335 (April 2026)
- Inland Revenue: Payroll calculations and business rules specification 2026–27
Checked 28 September 2026. OneCalcs is independent and not affiliated with Inland Revenue, Employment New Zealand, ACC or any government agency.