Rates verified on 2026-10-24
How we count take-home pay in New Zealand
NZ PAYE estimates combine income tax, ACC earners’ levy (capped), and optional KiwiSaver employee rates.
Tax year
NZ-2026-27 covering 2026-04-01 to 2027-03-31 (label year 2026-27).
Calculation steps
- Annualize gross pay under PAYE
- Walk income-tax brackets
- Apply ACC earners’ levy up to its annual cap
- Deduct KiwiSaver employee contribution when enrolled (3.5%–10%)
- Allocate annual totals to the selected pay period
Country-specific rules
- ACC earners’ levy is applied up to the annual income cap in the rate file.
- KiwiSaver employee rates are selectable (3.5% default minimum, or 4% / 6% / 8% / 10%); employer contributions are not deducted from take-home.
Included
- PAYE income-tax brackets
- ACC earners’ levy with cap
- KiwiSaver employee contribution rates
Not modeled
- Independent earner tax credit
- Student loan repayment deductions
- Secondary tax codes
Rounding
Amounts are in cents (NZD). ACC and PAYE use half-up rounding; KiwiSaver is a percentage of gross.
Sources
| Document | Status | Researched | Source |
|---|---|---|---|
| IRD tax rates for individuals — From 1 April 2025 (10.5% / 17.5% / 30% / 33% / 39% at $15,600 / $53,500 / $78,100 / $180,000; still applies 2026–27) | VERIFIED | 2026-10-09 | Link |
| IRD ACC earners' levy 1 Apr 2026 – 31 Mar 2027: 1.75% / max earnings $156,641 | VERIFIED | 2026-10-09 | Link |
| IRD KiwiSaver employee contribution rates — 3.5% default / 4% / 6% / 8% / 10% | VERIFIED | 2026-10-09 | Link |
Primary brackets (from rate file)
| From | To | Rate |
|---|---|---|
| $0.00 | $15,600.00 | 10.50% |
| $15,600.00 | $53,500.00 | 17.50% |
| $53,500.00 | $78,100.00 | 30.00% |
| $78,100.00 | $180,000.00 | 33.00% |
| $180,000.00 | and above | 39.00% |
Worked example
Precomputed with engine.compute using default region assumptions.
| Gross | Net | Effective |
|---|---|---|
| $60,000.00 | $48,729.50 | 18.8% |
| $90,000.00 | $68,847.50 | 23.5% |
| $120,000.00 | $88,422.50 | 26.3% |
Changelog
- 2025-10-09: PLACEHOLDER NZ-2025-26 national file shipped for preview.
- 2026-10-10: Default tax year switched to PLACEHOLDER NZ-2026-27 (still preview).
- 2026-10-24: NZ-2026-27 national VERIFIED vs IRD PAYE brackets (from 1 Apr 2025, unchanged), ACC 1.75% / $156,641, KiwiSaver 3.5%–10%. Five goldens. UI KiwiSaver options updated (removed stale 3%). IETC/student loan/secondary codes not modeled.