The New Zealand Income Tax Calculator turns a gross annual salary into a clear net figure. It applies Inland Revenue’s marginal PAYE brackets, adds the ACC earner levy, and optionally deducts a student-loan repayment, showing both annual and fortnightly take-home pay — all in your browser.
How it works
PAYE in New Zealand is a marginal system. Income is sliced into bands, and each band is taxed at its own rate: 10.5% up to the first threshold, then 17.5%, 30%, 33%, and 39% on income above 180,000. The calculator walks the bands and sums the tax due, rather than applying a single flat rate to your whole income.
On top of PAYE, every earner pays the ACC earner levy at 1.60% of liable income. That levy is capped at the maximum liable earnings, so once your income passes that ceiling the levy stops growing. If you tick the student-loan option, the calculator deducts 12% of every dollar above the annual repayment threshold. Your net pay is gross income minus PAYE, minus the ACC levy, minus any student-loan repayment.
Worked example
On a 70,000 salary, PAYE is computed across the lower bands plus the slice taxed at 30%. The ACC levy adds 1.60% of the full income, and with no student loan there is no further deduction. The result is your annual net, divided by 26 to show a fortnightly take-home figure, alongside your effective tax-plus-levy rate.
Notes
The brackets and thresholds reflect the IRD schedule used here; tax rules change between years, so confirm the current-year figures with Inland Revenue before relying on the output for payroll. KiwiSaver, the IETC, and Working for Families are excluded. Everything runs locally in your browser.