New Zealand Income Tax Calculator 2025-26
Calculate your NZ income tax (PAYE), ACC earners' levy, take-home pay, and effective tax rate using the resident bands in force from 1 April 2025 (labelled 2025-26).
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How to use this calculator
- 1
Enter your annual income in New Zealand dollars.
- 2
Choose whether to include the ACC earners’ levy line. Select “No” to see income tax alone.
- 3
The tool applies five progressive brackets built into it, labelled 2025-26 (bands in force from 1 April 2025), and charges the levy percentage up to a built-in income ceiling.
- 4
Read the income tax, levy, total deductions, effective rate and the take-home pay per year, month and fortnight. KiwiSaver, student loans and tax credits are not included.
Frequently asked questions
How does this tool calculate income tax?
It applies progressive brackets to the annual income. Each slice of income is taxed at its own rate and the slices are added: the figures built into this tool, labelled 2025-26 (bands in force from 1 April 2025), are 10.5% up to $15,600, 17.5% from $15,600 to $53,500, 30% from $53,500 to $78,100, 33% from $78,100 to $180,000 and 39% above that. Only the part of income inside a bracket is charged at that bracket’s rate.
What does the ACC line represent?
A flat 1.67% levy on income up to $152,790, the 2025-26 levy-year figures built into the tool. Income above the ceiling is not charged, which is why the levy stops at $2,552 for high incomes. The line can be switched off with the “No” option, and no other levies are shown. Self-employed or other special ACC situations are not modelled.
How are monthly and fortnightly take-home worked out?
Annual take-home pay, which is income minus income tax minus the levy, is divided by 12 for the monthly figure and by 26 for the fortnightly figure. The tool does not model irregular pay, mid-year changes, tax codes or the timing of PAYE deductions, so the figures are averages, not payslip predictions.
Is there a tax-free amount in this tool?
No. The first bracket starts at the first dollar, so a $15,600 income shows $1,638 of income tax. No allowance, rebate or credit is deducted at any point, which means anything you would receive through tax credits, rebates or similar is outside the result.
What is left out of the take-home figure?
KiwiSaver contributions, student loan repayments, secondary income tax codes, family support payments, tax credits, salary sacrifice, benefits in kind and any income other than the single figure you enter. Take-home here is only income minus the two lines the tool shows.
What does the effective tax rate show?
It is total deductions, meaning income tax plus the levy if included, divided by income and shown to one decimal place. At $75,000 the tool shows $15,973 of deductions and 21.3%. A zero income shows 0.0%, and a negative income, or a cleared box, is treated as zero.
Are the brackets current?
The tool does not update itself. The bands are those in force from 1 April 2025 (labelled 2025-26); whether they carry unchanged into 2026-27 is not confirmed here. Rules can change each 1 April, and the tables in this tool are not refreshed to match. Inland Revenue, or a qualified adviser, governs what applies to your own pay, so compare any figure here against official guidance before relying on it.
New Zealand income tax estimates: five brackets plus the ACC levy
How the estimate is built
The tool walks through five brackets in order. For each one it takes the part of your income that falls between the bracket’s lower and upper edge, multiplies by the bracket rate and adds the result to a running total. The rates and edges are the figures built into this tool, labelled 2025-26 (bands in force from 1 April 2025). A separate line charges the 2025-26 ACC earners’ levy, 1.67% on income up to $152,790, unless you turn it off. Take-home pay is income minus both lines, then divided by 12 and by 26 for the monthly and fortnightly figures.
Worked examples at three income levels
With the default $75,000 income the tool charges $14,721 of income tax and $1,253 of levy, giving $15,973 of deductions, an effective rate of 21.3% and take-home pay of $59,027, or $4,919 a month and $2,270 a fortnight. A $120,000 income with the levy switched off shows $29,478 of income tax and take-home pay of $90,523, an effective rate of 24.6%. At $200,000 the income tax is $57,078 and the levy is capped at $2,552 because the income passes the ceiling, leaving $140,371 and an effective rate of 29.8%.
Six incomes side by side
The table runs six incomes with the levy included. The first row ends exactly at the top of the first bracket, so every dollar is taxed at 10.5%. The last row sits above the levy ceiling, which is why its levy no longer rises in proportion with income.
| Annual income | Income tax | ACC levy | Take-home pay | Effective rate |
|---|---|---|---|---|
| $15,600 | $1,638 | $261 | $13,701 | 12.2% |
| $30,000 | $4,158 | $501 | $25,341 | 15.5% |
| $50,000 | $7,658 | $835 | $41,507 | 17.0% |
| $75,000 | $14,721 | $1,253 | $59,027 | 21.3% |
| $120,000 | $29,478 | $2,004 | $88,519 | 26.2% |
| $200,000 | $57,078 | $2,552 | $140,371 | 29.8% |
What a payslip would add or change
A real pay packet reflects a tax code, any KiwiSaver deduction, student loan repayment, secondary income and benefits, none of which are modelled. The estimate also treats the whole year as one income at one set of rates, so a mid-year change would not appear. Use it to see how the marginal rate builds up as income rises, then compare against your payslip.
About the 2025-26 label
The bracket edges, rates, levy percentage and levy ceiling are the figures built into this tool, labelled 2025-26 (bands in force from 1 April 2025). These are the resident bands in force from 1 April 2025. Whether they carry unchanged into 2026-27 has not been confirmed here: rules can change each 1 April, the tool’s tables are not updated automatically, and Inland Revenue (IRD), or a qualified adviser, governs what applies to you. The ACC levy percentage (1.67%) and ceiling ($152,790) are the 2025-26 levy-year figures; the 2026-27 levy year, which began on 1 April 2026, has different figures that this tool does not carry.
Learn more from an authoritative source:
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Results are estimates for informational purposes only and do not constitute professional financial, medical, legal, or technical advice. Read full disclaimer →