NZ income tax calculator for 2026–27
Income tax on $70,000 in 2026–27 is $13,220.50, plus $1,225.00 of ACC earners' levy, so you keep $55,555 (20.6% goes in tax).
The independent earner tax credit stops at $70,000; at $60,000 it would cut your tax by $520. Enter your yearly income to see the tax in each bracket and your effective and marginal rates.
How it's worked out
Each slice of income is taxed at the rate for its band, and the slices are added up. The ACC earners' levy is added on earnings up to the maximum, and the independent earner tax credit, if you qualify, comes off. A student loan adds 12% of income above $24,128.
| Income | Rate |
|---|---|
| $0 – $15,600 | 10.5% |
| $15,601 – $53,500 | 17.5% |
| $53,501 – $78,100 | 30% |
| $78,101 – $180,000 | 33% |
| $180,001 and over | 39% |
Tax at different incomes
| Income | Income tax | ACC levy | Take-home | Effective rate |
|---|---|---|---|---|
| $30,000 | $4,158.00 | $525.00 | $25,837 | 13.9% |
| $50,000 | $7,658.00 | $875.00 | $41,987 | 16% |
| $70,000 | $13,220.50 | $1,225.00 | $55,555 | 20.6% |
| $100,000 | $22,877.50 | $1,750.00 | $75,373 | 24.6% |
| $150,000 | $39,377.50 | $2,625.00 | $107,998 | 28% |
| $200,000 | $57,077.50 | $2,741.22 | $140,181 | 29.9% |
Worked example: $70,000 a year
$70,000 of income, no Working for Families, benefit or NZ Super, no student loan:
| Result | Amount |
|---|---|
| Income tax and ACC levy | $14,445.50 |
| Income tax | $13,220.50 |
| ACC earners' levy | $1,225.00 |
| Left after tax | $55,555 |
| Effective / marginal rate | 20.6% / 31.8% |
How to use the Income Tax Calculator NZ
- Enter your income for the tax year before tax.
- Say whether you get Working for Families, an income-tested benefit or NZ Super.
- Tick student loan if you have one.
Key figures 2026–27
The statutory rates and thresholds this calculator uses, where each comes from, and when we last checked it.
| Figure | Value | Source and date checked |
|---|---|---|
| Income tax rates 2026–27 | 10.5% to $15,600; 17.5% to $53,500; 30% to $78,100; 33% to $180,000; 39% above | Tax rates for individuals (from 1 April 2025, unchanged for 2026–27)Checked 2026-11-05 |
| ACC earners' levy 2026–27 | 1.75% of earnings up to $156,641 (maximum $2,741.22) | Payroll calculations and business rules specification, 1 April 2026 to 31 March 2027Checked 2026-11-05 |
| Independent earner tax credit | $520 a year from $24,000 to $66,000, less 13c per $1 to $70,000 | Independent earner tax credit (IETC)Checked 2026-11-05 |
| Student loan | 12% of pay over $24,128 a year ($464 a week); 12% of all secondary pay | Payroll calculations and business rules specification, 1 April 2026 to 31 March 2027Checked 2026-11-05 |
Frequently asked questions
What are the NZ tax rates for 2026–27?
10.5% up to $15,600, 17.5% to $53,500, 30% to $78,100, 33% to $180,000 and 39% above. These thresholds have applied since 1 April 2025.
Who gets the independent earner tax credit?
New Zealand tax residents earning $24,000 to $70,000 who don't get Working for Families, an income-tested benefit or NZ Super. It is $520 a year up to $66,000, reducing by 13 cents for each dollar above.
What is the ACC earners' levy?
A levy for non-work injury cover, 1.75% of earnings up to $156,641 in 2026–27. Employees pay it through PAYE.
How is the marginal rate worked out?
It is the tax and levy on your next $100, so it includes the ACC levy and, between $66,000 and $70,000, the tax credit being withdrawn.
Is this tax advice?
No. Results are estimates from Inland Revenue's published rules for the cases the calculator covers. Check with Inland Revenue or a tax adviser before you rely on a figure.
Sources
- Tax rates for individuals (from 1 April 2025, unchanged for 2026–27) (Inland Revenue (IRD))
- Payroll calculations and business rules specification, 1 April 2026 to 31 March 2027 (Inland Revenue (IRD))
- Independent earner tax credit (IETC) (Inland Revenue (IRD))
Estimates, not tax or legal advice. Results come from the published rules for the cases this calculator covers in 2026–27; your own circumstances can change them. Check with the official source: IRD income tax calculator.
Last checked 2026-11-05 by the TakeHomeWorld editors · How we calculate and check rates · Runs entirely in your browser; nothing you type is stored.