Calculate your New Zealand take-home pay after PAYE income tax, ACC levy and KiwiSaver. Updated for 2025 tax rates.
New Zealand uses a progressive PAYE (Pay As You Earn) income tax system. You pay tax only on income within each band, not on your entire salary. Your employer deducts tax and other levies automatically from every pay period.
| Annual Income | Rate |
|---|---|
| $0 – $14,000 | 10.5% |
| $14,001 – $48,000 | 17.5% |
| $48,001 – $70,000 | 30% |
| $70,001 – $180,000 | 33% |
| Over $180,000 | 39% |
The Accident Compensation Corporation (ACC) earner levy is 1.45% of liable earnings up to a maximum of $139,992 per year (2025). This funds New Zealand's no-fault accident compensation scheme, which covers medical treatment, rehabilitation and income replacement for anyone injured in an accident — regardless of fault.
KiwiSaver is New Zealand's voluntary workplace retirement savings scheme. Employees who are enrolled contribute 3%, 4%, 6%, 8% or 10% of their gross pay. Employers must match at least 3%. You can opt out within the first 56 days of starting a new job, or take a savings suspension. From age 65, you can withdraw your KiwiSaver balance.
If you have a New Zealand student loan, repayments are automatically deducted at 12% of income above the repayment threshold ($22,828 in 2025). Student loans in New Zealand are interest-free for NZ residents. Overseas borrowers are charged interest.
From 1 April 2025, the adult minimum wage is $23.15 per hour. Working 40 hours per week gives an annual salary of approximately $48,152, putting minimum wage earners in the 17.5% tax band. The starting-out and training minimum wage is $18.52/hour (80% of the adult rate).