Sources and rates
Every value the calculator uses, the official page it comes from, and the date it was last checked. Rates are for the 2026-27 tax year (1 April 2026 to 31 March 2027).
| Item | Value | Basis and sources | Last checked |
|---|---|---|---|
| Income tax rates (residents) | 10.5% to NZ$15,600; 17.5% to NZ$53,500; 30% to NZ$78,100; 33% to NZ$180,000; 39% above | Inland Revenue, tax year 1 April 2026 to 31 March 2027 | 2 Nov 2026 Checked against the official source |
| ACC earners' levy | 1.75% of earnings up to NZ$156,641, at most NZ$2,741.22 | Inland Revenue, ACC earners levy rates | 2 Nov 2026 Checked against the official source |
| Independent earner tax credit | NZ$520 a year (NZ$10 a week) from NZ$24,000 to NZ$66,000; reduced by 13 cents per dollar over NZ$66,000; nil at NZ$70,000 | Inland Revenue, IETC and tax codes ME and ME SL | 2 Nov 2026 Checked against the official source |
| KiwiSaver | Employee 3.5%, 4%, 6%, 8%, 10% (default 3.5%); employer minimum 3.5% | Inland Revenue, from the first pay date on or after 1 April 2026 | 2 Nov 2026 Checked against the official source |
| Student loan repayment | 12% of income over NZ$24,128 a year (NZ$464 a week) | Inland Revenue, main job (tax code M SL) | 2 Nov 2026 Checked against the official source |
| Employer superannuation contribution tax (information only) | 10.5% to NZ$18,720; 17.5% to NZ$64,200; 30% to NZ$93,720; 33% to NZ$216,000; 39% above | IR340 page 4; paid by the employer, not used in take-home figures | 2 Nov 2026 Checked against the official source |
| Weekly PAYE table used for checking | Every whole-dollar weekly pay from NZ$1 to NZ$3,846 (3,846 rows) | IR340 April 2026 | 2 Nov 2026 Checked against the official source |
Not included or not confirmed
- The IRD tax rates page is dated 2025 and has no table headed 2026-27. The thresholds are confirmed from the IR340 April 2026 tables instead (all 3,846 weekly amounts match).
- IRD labels the student loan threshold "2026 tax year" ($24,128). The 2026-27 weekly threshold of $464 is read from the IR340 April 2026 SL column.
- Fortnightly, four-weekly and monthly PAYE tables (IR340 fortnightly part, IR341) were not compared. Only the weekly table was checked line by line.
- Whether an annual income of exactly $24,000 or exactly $70,000 is inside the IETC range is not stated. The calculators treat $24,000 as inside and $70,000 as outside, in line with the weekly table.
- Secondary tax codes (S, SH, ST, SB, SA), tailored tax codes, the non-notified rate, lump sums, holiday pay and bonuses are not included.
- KiwiSaver temporary contribution holidays, the 3% temporary reduction, the KiwiSaver employer contribution after ESCT, and fund returns are not included.
- Student loan interest, overseas repayments, the voluntary repayment option and repayments taken at the year-end assessment (income from other sources) are not included.
Last checked 2 November 2026. These pages are general information. Found a difference from an official page? Tell us.