New Zealand Sources and Verification
Source-backed employee estimate for 2026-04-01 to 2027-03-31.
Professional verification
The New Zealand calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| NZD 100,000 a yearTax code and KiwiSaver rate: Tax code M, KiwiSaver at 3.5%, no student loan | NZD 71,872.50 | NZD 71,872.50 | Matches |
Official sources and monitoring
4 official sources. 4 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Tax rates for individuals - rates from 1 April 2025Inland Revenue, New Zealand | 2026-10-19 | Checked automaticallyLast checked 2026-10-23 |
| ACC earners levy rates - 1.75% up to NZD 156,641 for 2026-27Inland Revenue, New Zealand | 2026-10-19 | Checked automaticallyLast checked 2026-10-23 |
| KiwiSaver changes - default employee and employer rate 3.5% from 1 April 2026Inland Revenue, New Zealand | 2026-10-19 | Checked automaticallyLast checked 2026-10-23 |
| Independent earner tax credit - reduces to zero at NZD 70,000Inland Revenue, New Zealand | 2026-10-19 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version NZ-2026-v1, approved on 2026-10-19, last validated on 2026-10-19. Rules are effective from 2026-04-01 to 2027-03-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Tax year 1 April 2026 to 31 March 2027: 10.5% up to NZD 15,600, 17.5% to 53,500, 30% to 78,100, 33% to 180,000 and 39% above.
- ACC earners levy of 1.75% on earnings up to NZD 156,641 (maximum NZD 2,741.22).
- KiwiSaver members contribute their chosen rate of gross pay; the employer contributes 3.5% before employer superannuation contribution tax.
- One main job on tax code M with the same pay all year. The independent earner tax credit has fully phased out at NZD 70,000.
Coverage & limitations
Rule version NZ-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Income below NZD 70,000 (independent earner tax credit), student loan repayments, secondary tax codes and the temporary 3% KiwiSaver rate are not supported.
- Working for Families and other payments are not included.
- Independent professional verification pending.