The 2026/27 PAYE brackets
NZ income tax has five brackets: 10.5% to $15,600, 17.5% to $53,500, 30% to $78,100, 33% to $180,000, and 39% above. PAYE applies these progressively, so only the marginal portion of each dollar is taxed at the higher rate.
NZ Tax & Pay Calculators
Everything to do with tax, pay and KiwiSaver in New Zealand. 89 calculators covering take-home pay, PAYE, GST, FBT, FIF, KiwiSaver, property tax and benefits. All current to 2026/27 IRD rates.
Pay, leave and employment
Take-home pay, PAYE, leave entitlements, and the working-life calculations every NZ employee and employer needs.
Take-Home Pay
What lands in your bank account each pay after PAYE, ACC and KiwiSaver.
Open calculatorPAYE
Calculate PAYE on any salary or wage at the current IRD brackets.
Open calculatorHourly to Salary
Convert an hourly wage to an annual salary or the other way around.
Open calculatorPay Rise
See how much more you take home after a pay rise, after tax and ACC.
Open calculatorBonus & Commission Tax
PAYE on lump-sum bonuses and commissions using the IRD method.
Open calculatorSecondary Income Tax
Tax on a second job using SB, S, SH, ST or SA tax codes.
Open calculatorYTD Earnings
Year-to-date gross and net earnings from your weekly or fortnightly pay.
Open calculatorTotal Remuneration Comparator
Compare two job offers including salary, KiwiSaver, bonuses and benefits.
Open calculatorLump Sum & Redundancy Tax
PAYE on lump sums and redundancy payments at the higher PAYE rate.
Open calculatorHoliday Pay
Holiday pay calculated to the Holidays Act, including ordinary pay vs average earnings.
Open calculatorPAYG Holiday Pay (8%)
The 8% holiday pay paid as you go for casual or short-term workers.
Open calculatorPublic Holiday Pay
Public-holiday pay including time-and-a-half and an alternative day.
Open calculatorSick Leave
Sick leave entitlement and balance based on your hours and start date.
Open calculatorAnnual Leave
Annual leave accrual, balance, and value at your current pay rate.
Open calculatorFinal Pay
Final pay on resignation or termination, including unused leave and 8% top-up.
Open calculatorParental Leave
Government-paid parental leave entitlement and weekly payment amount.
Open calculatorOvertime Pay
Overtime at time-and-a-half or double-time including PAYE on the extra.
Open calculatorMinimum Wage
NZ minimum wage by category (adult, starting-out, training) at the current rate.
Open calculatorSchedular Payments (WT)
Withholding tax on contractor payments under schedular payment rules.
Open calculatorTax Code Picker
Pick the right IRD tax code for your situation (M, ME, S, SH, ST, SB).
Open calculatorSalary vs Dividend
For company shareholders: optimal split between salary and dividend.
Open calculatorContractor vs Employee
Net pay comparison between contracting and employee status.
Open calculatorIncome tax, KiwiSaver and retirement
Annual income tax, refunds, marginal rates, and your retirement saving plan.
Income Tax
Annual income tax owed at the current IRD brackets.
Open calculatorTax Refund
Estimate your IRD refund based on the year just gone.
Open calculatorMarginal Rate Visualiser
See exactly how much of your next dollar IRD takes.
Open calculatorProvisional Tax
Provisional tax for the self-employed under the standard, estimation or ratio method.
Open calculatorWorking for Families
WFF tax credit entitlement based on your income and number of children.
Open calculatorStudent Loan Repayment
12% student loan deduction once your income passes the threshold.
Open calculatorKiwiSaver Retirement
KiwiSaver balance projection at retirement based on contributions and returns.
Open calculatorKiwiSaver Fee
How much fees eat into your KiwiSaver balance over the long term.
Open calculatorKiwiSaver Contribution Comparison
Compare 3%, 4%, 6%, 8% and 10% KiwiSaver contributions side by side.
Open calculatorSuperannuation
NZ Super entitlement and what it adds to your retirement income.
Open calculatorESCT
Employer Superannuation Contribution Tax at the current 2026/27 tiers.
Open calculatorFirst Home Withdrawal & Grant
KiwiSaver first-home withdrawal eligibility plus First Home Grant amount.
Open calculatorGST
Everything GST: standard rate, reverse, registration, mixed-use, imports, and the rules that trip people up.
GST
Add or remove 15% GST from any amount.
Open calculatorReverse GST
Work backwards from a GST-inclusive total to find the GST and the net amount.
Open calculatorBusiness GST
GST owed or refundable based on your sales and purchases for the period.
Open calculatorGST Basis Switcher
Compare invoice vs payments basis for your business GST returns.
Open calculatorGST Change of Use Adjustment
Adjustments when an asset moves between GST and non-GST use.
Open calculatorGST De-registration
Output tax owed on assets when you de-register from GST.
Open calculatorGST Due Dates
Your next GST return and payment dates based on your filing frequency.
Open calculatorGST Entertainment
50% deductible entertainment GST adjustment for businesses.
Open calculatorGST for Tradies
Common GST scenarios for tradespeople: materials, deposits, and progress claims.
Open calculatorGST Mixed-Use Asset
GST adjustment for assets used both privately and in business.
Open calculatorGST on Imports
GST charged at the border on imported goods including freight and duty.
Open calculatorGST Registration Threshold
Whether your turnover requires you to register for GST ($60k threshold).
Open calculatorGST Reverse Charge
Reverse charge on imported services for GST-registered businesses.
Open calculatorGST Second-Hand Goods
Notional GST input claim on second-hand goods bought from non-registered sellers.
Open calculatorGST Zero-Rated Supply Checker
Decide whether a supply is zero-rated, exempt, or standard-rated.
Open calculatorFBT (Fringe Benefit Tax)
Every flavour of FBT: vehicles, entertainment, public transport, charity, and the quarterly return.
FBT
Standard FBT calculation across the four common benefit categories.
Open calculatorFBT Attribution
Q4 FBT attribution wash-up at each employee's marginal rate.
Open calculatorFBT Charity
FBT exemption for registered charities and concessionary calculations.
Open calculatorFBT Close Company Vehicle
FBT alternative for close companies with shareholder-employee vehicles.
Open calculatorFBT De Minimis
Whether your unclassified benefits fall under the de minimis threshold.
Open calculatorFBT Entertainment Decision Tool
Decide whether food, drink and entertainment is FBT or 50%-deductible entertainment.
Open calculatorFBT Filing Frequency
Whether to file FBT quarterly, annually, or income-year-aligned.
Open calculatorFBT GST Adjustment
The 3/23 GST adjustment that applies to taxable benefits.
Open calculatorFBT Method Optimiser
Compare cost-price vs tax-book-value for vehicle FBT.
Open calculatorFBT Public Transport Exemption Checker
Check whether subsidised public transport is FBT-exempt.
Open calculatorFBT Quarterly Return Estimator
Estimate the FBT due on your IR420 quarterly return.
Open calculatorFBT Shareholder Loan
FBT on low-interest or interest-free shareholder loans.
Open calculatorFBT Subsidised Transport
FBT on subsidised employee transport that does not meet the public-transport exemption.
Open calculatorFBT Work-Related Vehicle Exemption Checker
Whether a work vehicle qualifies for the WRV exemption.
Open calculatorFIF and overseas income
Foreign Investment Fund (FIF) tax under FDR, CV, CM and DRR methods, plus a FIF guide.
FIF (FDR Method)
Fair Dividend Rate, the default method for most foreign shares.
Open calculatorFIF (CV Method)
Comparative Value method when FDR returns more than actual gain.
Open calculatorFIF (CM Method)
Cost method, available in limited circumstances.
Open calculatorFIF (DRR Method)
Deemed Rate of Return method for guaranteed-style foreign investments.
Open calculatorFIF Guide
Plain-English overview of when FIF rules apply and which method to use.
Open calculatorProperty and investment tax
Bright-line, CGT, interest deductibility, mixed-use rentals, and other property tax rules.
CGT
Capital gains tax on property and investments under current NZ rules.
Open calculatorBright-Line Test
Whether your property sale falls inside the bright-line period and what tax applies.
Open calculatorProperty Sale Tax Triggers
All-rules check: bright-line, intention, dealer, builder, subdivider.
Open calculatorSubdivision Tax
Tax on profits from subdividing a property.
Open calculatorMixed-Use Holiday Rental
Airbnb-style mixed-use rental tax apportionment.
Open calculatorInterest Deductibility
How much rental interest is deductible under the current phase-in rules.
Open calculatorProperty Chattels Depreciation
Depreciation on chattels (carpet, blinds, appliances) in a rental.
Open calculatorBody Corporate Cost
Body corporate levies and what they typically include in NZ.
Open calculatorRates & Insurance Affordability
Council rates and insurance as part of total housing affordability.
Open calculatorBusiness, employer and personal budget
Business income tax, employer-side PAYE costs, and personal budgeting tools.
Business Income Tax
Company tax at 28% or sole-trader at personal rates, with provisional adjustments.
Open calculatorEmployer PAYE Cost
True cost to the employer of a salary including PAYE, ACC and KiwiSaver.
Open calculatorPAYE Due Dates
Next PAYE filing and payment dates based on your filing frequency.
Open calculatorPAYE Square-Up
Year-end PAYE square-up for irregular pay or multiple jobs.
Open calculatorBudget
Simple monthly household budget against income and outgoings.
Open calculatorComprehensive Personal Budget
Detailed line-by-line budget with category breakdowns and savings rate.
Open calculatorBenefits and support
ACC, MSD benefits, child support, redundancy, and wage subsidy eligibility.
ACC Weekly Compensation
Weekly compensation while on ACC for work or non-work injuries.
Open calculatorBenefit Entitlement Estimator
Rough estimate of MSD benefit entitlement based on your circumstances.
Open calculatorChild Support
Child support assessment under the formula assessment rules.
Open calculatorDPB
Sole Parent Support (formerly DPB) entitlement and abatement.
Open calculatorWage Subsidy Eligibility Checker
Whether your business qualifies for any current wage subsidy scheme.
Open calculatorRedundancy Entitlement
Notice and redundancy entitlement under your employment agreement.
Open calculatorWhat to know about NZ tax and pay
ACC earner levy
On top of PAYE, employees pay an ACC earner levy of 1.75% on income up to $156,641 for the 2026/27 levy year. It funds non-work injury cover and is collected through PAYE alongside income tax.
KiwiSaver contributions
From 1 April 2026, employees contribute 3.5%, 4%, 6%, 8% or 10% of gross pay (the minimum is 3.5%, rising to 4% from 1 April 2028). The minimum employer match is 3.5% over the same window. The government adds 25 cents for every dollar you contribute, up to $260.72 a year, once you put in at least $1,042.86 of your own.
GST registration threshold
You must register for GST if your turnover exceeds $60,000 in any 12-month period. Below that, registration is voluntary. Registered businesses charge 15% GST on most sales and claim it back on most expenses.
FBT for employers
Fringe Benefit Tax is paid by employers on non-cash benefits given to employees: motor vehicles, low-interest loans, free goods and services. Most NZ employers file quarterly on IR420.
Bright-line and property
The bright-line period is currently two years for properties acquired on or after 1 July 2024. Sell inside the period and the gain is taxed at your marginal rate. Outside it, intention-based rules can still apply.