--- title: "New Zealand income tax calculator: PAYE and ACC levy | AumnI tools" description: "Estimate New Zealand PAYE and the ACC earners' levy on a salary, with the independent earner tax credit, tax in each band and annual take-home pay." url: https://aumnitools.com/nz/tool/tax-calculator category: "Financial" country: "New Zealand" updated: 2026-11-08 --- # Tax Calculator On a New Zealand wage, the deductions this page counts are PAYE income tax and the ACC earners' levy. This version applies the 2026-27 Inland Revenue rates for a resident on main income, includes the independent earner tax credit when you are eligible, and shows the tax charged in each band beside your take-home pay. ## New Zealand rules and figures - New Zealand's 2026-27 income tax rates are 10.5% to $15,600, 17.5% to $53,500, 30% to $78,100, 33% to $180,000 and 39% above that. - The ACC earners' levy is $1.75 per $100 of earnings including GST, charged on earnings up to a maximum of $156,641. - The independent earner tax credit is $520 a year for income of $24,000 to $66,000, fading to nil at $70,000. - This page assumes tax code M or ME, which is the code for a resident's main income, so secondary-income codes are not applied. - The New Zealand tax year runs from 1 April 2026 to 31 March 2027. Sources: [Inland Revenue: Tax rates for individuals](https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals) (checked 2026-11-08); [Inland Revenue: ACC earners' levy rates](https://www.ird.govt.nz/income-tax/income-tax-for-individuals/acc-clients-and-carers/acc-earners-levy-rates) (checked 2026-11-08); [Inland Revenue: Independent earner tax credit (IETC)](https://www.ird.govt.nz/income-tax/income-tax-for-individuals/individual-tax-credits/independent-earner-tax-credit-ietc) (checked 2026-11-08) ## How the tax calculator works Each slice of pay is taxed at 10.5%, 17.5%, 30%, 33% or 39%. The independent earner tax credit, if ticked, comes off the tax. The ACC earners' levy is then charged at 1.75% of pay up to a ceiling, and take-home is pay minus both. Formula: `PAYE = Σ (income in band × rate) − independent earner tax credit; ACC levy = 1.75% × min(income, $156,641); take-home = income − PAYE − ACC` - The thresholds are $15,600, $53,500, $78,100 and $180,000. There is no tax-free amount, so the first dollar is taxed at 10.5%. - The independent earner tax credit is $520 a year for income between $24,000 and $66,000. It reduces by 13 cents per dollar above $66,000 and is gone at $70,000. - ACC is charged on earnings up to $156,641, which caps the levy at about $2,741 a year. - KiwiSaver and student loan repayments are left out here and appear in the Payroll Calculator, since they are not tax. ## How to use the tax calculator 1. **Enter what you earn.** Type your gross pay for the year in New Zealand dollars. The calculator assumes one main income on tax code M. 2. **Tick or clear the credit.** The independent earner tax credit option is on by default. Clear it if you get NZ Super, a main benefit or Working for Families. 3. **Read PAYE, ACC and take-home.** The tiles show each deduction, take-home pay and your two rates. Open Band by band to see income in each of the five tax bands. 4. **Look up the rules.** Official sources links the Inland Revenue pages used, with dates. Copy summary gives you a short text version of the result. ## Example: NZ$75,000 salary, and NZ$60,000 with the credit On $75,000, PAYE is $14,720.50, which adds $1,638 in the 10.5% band, $6,632.50 in the 17.5% band and $6,450 in the 30% band. The ACC levy is $1,312.50, so $16,033 comes off in total, an effective rate of 21.4%, and take-home is $58,967. At $60,000 the $520 credit applies: PAYE is $9,700.50, ACC is $1,050 and take-home is $49,249.50. ## When to use the tax calculator - **Checking a job offer.** Enter the salary to see yearly take-home after PAYE and ACC, before KiwiSaver or a student loan. - **Finding the 30% band.** Try $53,000 and $54,000 to see how income above $53,500 starts to be taxed at 30%. - **Seeing the credit fade.** Compare $66,000, $68,000 and $70,000 with the credit ticked to watch the $520 fall to nothing. - **Testing a raise.** Change the pay and read the marginal rate, which includes the 1.75% ACC levy, to see what you keep of each extra dollar. ## What the tax calculator does not do - It covers a resident on one main income with tax code M or ME. Secondary codes, tailored codes and non-residents are not covered. - The independent earner tax credit is applied as a flat yearly amount. Inland Revenue works it out in whole months and withholds it in none where a benefit or NZ Super is paid. - Working for Families, donation credits and other income such as interest or rent are not included. - Treat the output as an estimate for 2026-27; Inland Revenue's own tools decide the real figures. ## When something else is a better fit - **When you want a payslip with KiwiSaver, a student loan and employer cost**, use the [Payroll Calculator](https://aumnitools.com/tool/payroll-calculator.md). - **When you are filing a return with other income or credits**, use myIR and Inland Revenue's own tax calculators. ## Questions about the tax calculator ### How much tax is on a $75,000 salary in New Zealand? PAYE is $14,720.50 and the ACC earners' levy is $1,312.50 for 2026-27, so $16,033 is taken off and take-home is $58,967 a year, an effective rate of 21.4%. ### Is the ACC levy a tax? It is a separate levy that funds accident cover, charged at 1.75% of earnings up to $156,641. This page adds it to PAYE so the take-home figure matches a payslip. ### Who can claim the independent earner tax credit? People with income of $24,000 to $70,000 who do not receive NZ Super, a main benefit or Working for Families payments. It is worth up to $520 a year. ### Does the result include KiwiSaver? No. KiwiSaver is a savings contribution rather than a tax, so it is handled in the Payroll Calculator along with employer contributions. ### Which tax year does it use? The year from 1 April 2026 to 31 March 2027. Each Inland Revenue page used is listed under the results with the date it was checked. ## Related tools - [Payroll Calculator](https://aumnitools.com/tool/payroll-calculator.md): Estimates US net pay per paycheck and employer cost from salary or hourly pay for 2026 - [Savings Goal Calculator](https://aumnitools.com/tool/savings-goal-calculator.md): Works out the monthly deposit needed to reach a savings goal by a set date - [Budget Planner](https://aumnitools.com/tool/budget-planner.md): Plans monthly income and expenses by category, with a health score and debt payoff ## About this page Runs in your browser: what you enter is processed on this device and is not uploaded. Estimates for planning only, not financial, tax or legal advice. Check figures that matter with a qualified professional. Last checked against the tool's code on 2026-11-08. Interactive version: https://aumnitools.com/nz/tool/tax-calculator