No KiwiSaver, no student loan
About $55,554.50 a year, $4,629.54 a month or $1,068.36 a week, after income tax and ACC.
PAYE Calculator NZ: Salary, Wage & Take-Home Pay
Estimate New Zealand take-home pay from an annual salary, a regular wage or an hourly rate. See income tax, the ACC earners' levy, optional KiwiSaver and optional student loan repayments, for the 2026/27 tax year.
Updated 6 July 2026 · Uses income tax rates effective from 1 April 2025 and the 2026/27 ACC earners' levy
- PAYE combines income tax and the ACC earners' levy, deducted from salary and wages by your employer.
- This calculator handles salary, weekly/fortnightly/monthly wages and hourly pay, with optional KiwiSaver and student loan deductions.
- Results are estimates for regular pay. Bonuses, redundancy, schedular payments, child support and tailored tax codes need the official IRD calculator or payroll software.
How is PAYE calculated in New Zealand?
PAYE is worked out by applying New Zealand's progressive income tax rates to your annualised gross pay, then adding the ACC earners' levy. Your cash take-home pay is what's left after any KiwiSaver contribution and student loan repayment are also deducted.
Simple formula:Gross pay − income tax − ACC levy − KiwiSaver − student loan = estimated take-home pay
The calculator annualises whatever you enter, applies the correct tax code treatment, then converts the result back to the pay period you choose.
Your pay details
Enter salary or gross wages before deductions.
Hourly pay is annualised using 52 weeks a year.
Secondary and no-declaration tax codes repay student loans on the full amount, with no threshold.
Check your entries. Enter a valid gross amount, and hours between 1 and 168 for hourly pay.
Your estimated result
2026/27 fortnightly estimateCalculating your take-home pay…
Annual net pay$0
Fortnightly net$0
Effective deduction0.0%
| Gross pay | $0.00 |
|---|---|
| Income tax after IETC | $0.00 |
| ACC earners' levy | $0.00 |
| KiwiSaver employee contribution | $0.00 |
| Student loan repayment | $0.00 |
| Estimated take-home pay | $0.00 |
Formula: gross pay − tax − ACC − KiwiSaver − student loan.
General estimate for regular salary or wages only. It does not calculate child support, tailored tax codes, schedular payments, redundancy, bonuses, other lump sums, or combined ACC caps across more than one job.
PAYE calculation formula
For main employment income, income tax is calculated using the progressive rates, then the Independent Earner Tax Credit (IETC) is subtracted if the ME tax code applies, then the ACC earners' levy is added.
Estimated PAYE + ACC = annual income tax − IETC credit + ACC earners' levy
Estimated take-home pay = gross pay − PAYE/ACC − KiwiSaver − student loan
Secondary income generally uses a flat secondary tax rate for the chosen secondary tax code, applied before ACC. Student loan repayments on secondary or no-declaration income are usually calculated on the whole gross amount, with no annual threshold.
NZ PAYE tax rates for 2026/27
New Zealand has used five progressive personal income tax bands since 1 April 2025, unchanged for 2026/27. The calculator also applies the ACC earners' levy for the 2026/27 levy year.
| Income band | Income tax rate | Notes |
|---|---|---|
| $0 to $15,600 | 10.5% | First tax band |
| $15,601 to $53,500 | 17.5% | Applies only to income in this band |
| $53,501 to $78,100 | 30% | Applies only to income in this band |
| $78,101 to $180,000 | 33% | Applies only to income in this band |
| $180,001 and over | 39% | Top marginal rate |
| ACC earners' levy | 1.75% | Applied to earnings up to $156,641 for 1 April 2026 to 31 March 2027 |
$70,000 and $80,000 after tax in NZ
Using this calculator's 2026/27 settings, here is what a $70,000 and an $80,000 salary look like after deductions.
$70,000 salary
With 3.5% KiwiSaver
About $53,104.50 a year cash take-home pay, after a $2,450 KiwiSaver employee contribution.
$80,000 salary
No KiwiSaver, no student loan
About $62,322.50 a year, after roughly $16,277.50 of income tax and $1,400 of ACC.
With 3.5% KiwiSaver
About $59,522.50 a year cash take-home pay, after a $2,800 KiwiSaver employee contribution.
What this PAYE calculator includes
- Salary, weekly, fortnightly, monthly and hourly gross pay inputs.
- Main income tax codes M and ME, plus common secondary tax codes SB, S, SH, ST, SA and no-declaration ND.
- The ACC earners' levy at the 2026/27 rate and maximum earnings cap.
- KiwiSaver employee contribution rates of 3.5%, 4%, 6%, 8% and 10%.
- Student loan repayments at the standard 12% rate, with the annual repayment threshold applied where relevant.
It's free to use, has no sign-up, and is built specifically around current New Zealand tax settings rather than a generic international template.
When to use the official IRD PAYE calculator instead
Use Inland Revenue's official PAYE calculator or payroll software for employer filing, exact pay-period rounding, multiple employees, tailored tax codes, student loan special deduction rates, schedular payments, child support, redundancy, bonuses and other lump-sum payments.
PAYE calculator FAQ
Annualise your gross pay, apply New Zealand's progressive income tax rates, then add the ACC earners' levy. Subtract any KiwiSaver contribution and student loan repayment to get your estimated take-home pay.
There is no single PAYE rate. Main employment income is taxed at 10.5%, 17.5%, 30%, 33% and 39% depending on the income band, plus the ACC earners' levy. Secondary income is taxed at a flat secondary tax code rate instead.
No. PAYE is not a flat 20% in New Zealand. The rate depends on income level, tax code, the ACC levy, KiwiSaver and any tax credits, so most people pay a blended rate below their top tax bracket.
For 2026/27, income tax is 10.5% up to $15,600, 17.5% up to $53,500, 30% up to $78,100, 33% up to $180,000 and 39% above that. The ACC earners' levy is 1.75%, capped at $156,641 of earnings.
On a $70,000 salary, this calculator estimates about $13,220.50 in income tax and $1,225.00 in ACC earners' levy for 2026/27, before KiwiSaver or student loan deductions.
A $70,000 salary is approximately $55,554.50 after income tax and ACC. With a 3.5% KiwiSaver contribution, cash take-home pay is about $53,104.50 a year.
On an $80,000 salary, this calculator estimates about $16,277.50 in income tax and $1,400.00 in ACC earners' levy for 2026/27, before KiwiSaver or student loan deductions.
An $80,000 salary is approximately $62,322.50 after income tax and ACC. With a 3.5% KiwiSaver contribution, cash take-home pay is about $59,522.50 a year.
Yes. Employers deduct the ACC earners' levy from salary and wages alongside income tax. This calculator shows income tax and ACC as separate lines so the breakdown is clear.
No. KiwiSaver is a separate employee contribution deducted from gross pay, not part of income tax. It still reduces cash take-home pay, which is why this calculator includes it as an optional deduction.
M is the standard main income tax code. ME applies the Independent Earner Tax Credit for eligible income between $24,000 and $70,000, which reduces the amount of tax deducted.
Secondary income is taxed at a flat secondary tax code rate, such as S, SH or ST, chosen to match your combined income from all jobs, rather than the progressive main rates. ACC and student loan rules still apply.
Yes. This PAYE calculator is completely free, with no sign-up, and is built specifically around New Zealand tax rates, the ACC earners' levy and KiwiSaver rules.
No. This is an independent estimate for planning and comparison. For payroll filing, exact rounding, tailored tax codes or multiple employees, use Inland Revenue's official PAYE calculator or payroll software.
No. It provides general estimates only. Confirm your exact PAYE, ACC and student loan deductions with Inland Revenue, your payroll provider or a qualified adviser.
This calculator provides a general PAYE estimate only. It is not tax, payroll, financial or legal advice. It covers regular salary, wage and hourly pay and does not calculate child support, tailored tax codes, student loan special deduction rates, schedular payments, redundancy, bonuses, other lump-sum payments, or the combined ACC cap across more than one employer. Confirm exact deductions with Inland Revenue, payroll software, your employer or a qualified adviser.