New Zealand · PAYE deduction tables
NZ PAYE Tax Tables 2026/27
See how much PAYE comes out of your pay each week, fortnight and month for the 2026/27 tax year, across a range of incomes.
Type your gross pay, then choose the period below.
I worked for this employer for all of last tax year (affects ESCT)
Enter this only if you worked for this employer for the whole previous tax year. We add the statutory minimum 3% employer contribution that applied in 2025/26; if they contributed more, your ESCT rate may differ. Leave it blank if you joined during or after that year — IRD then uses an estimate based on this year’s pay.
Off by default. IETC adds up to $520/yr on income of $24,000–$70,000, abating 13c in the dollar above $66,000. You cannot claim it for any period you received Working for Families, an income-tested benefit, NZ Super, a veteran’s pension or an overseas equivalent — tick it only if none of those apply.
Your take-home pay
per year
- Gross pay
- PAYE income tax
- — incl. IETC credit
- ACC earner’s levy
- KiwiSaver (you)
- Student loan
- Take-home pay
- Employer KiwiSaver (gross, on top)
- — less ESCT (—)
- — into your KiwiSaver account
Indicative only, based on 2026/27 rates published by Inland Revenue (IRD). Not tax advice. Your actual PAYE is calculated by your employer using the IRD PAYE tables.
PAYE tax tables show how much tax comes out of your pay for a given income. Inland Revenue publishes detailed deduction tables (IR340 and IR341) that employers and payroll systems use; the table below is a quick reference for the 2026/27 tax year, showing the PAYE deducted each week, fortnight and month across a range of annual incomes. PAYE here means income tax plus the ACC earner’s levy on the M tax code, before KiwiSaver and student loan.
Official IRD PAYE deduction tables: 2026/27
Need the official payroll tables? Choose the document for your pay period. These editions cover 1 April 2026 to 31 March 2027:
- IR340: weekly and fortnightly PAYE deduction tables (PDF)
- IR341: four-weekly and monthly PAYE deduction tables (PDF)
The quick-reference figures below are our rounded annualised estimates, not a reproduction of the official tables. Use IRD's document and the appropriate tax code for payroll deductions.
Estimated PAYE by pay period: 2026/27
Find the annual income closest to yours to see the PAYE deducted per pay period and the net income left over. For an estimate on your own salary or wage, use the PAYE calculator above.
| Annual income | Weekly PAYE | Fortnightly PAYE | Monthly PAYE | Net (year) |
|---|---|---|---|---|
| $30,000 | $90 | $180 | $390 | $25,317 |
| $40,000 | $127 | $254 | $551 | $33,392 |
| $50,000 | $164 | $328 | $711 | $41,467 |
| $60,000 | $217 | $433 | $939 | $48,730 |
| $70,000 | $278 | $556 | $1,204 | $55,554 |
| $80,000 | $340 | $680 | $1,473 | $62,322 |
| $90,000 | $407 | $814 | $1,763 | $68,848 |
| $100,000 | $474 | $947 | $2,052 | $75,372 |
| $120,000 | $607 | $1,215 | $2,631 | $88,422 |
| $150,000 | $808 | $1,615 | $3,500 | $107,998 |
How to read the PAYE tables
Each row annualises your income and works out the income tax across the IRD brackets, then adds the 1.75% ACC levy. Because tax is progressive, the PAYE deduction rises faster than your income as you move into higher brackets. The weekly, fortnightly and monthly columns are simply the annual PAYE split across 52, 26 and 12 pay periods.
Income tax and ACC in the tables
The PAYE figure combines two things IRD collects together: income tax (10.5% to 39% across the brackets) and the ACC earner’s levy. The official IRD deduction tables also fold these together, which is why a single PAYE amount is shown on your payslip. Use the calculator if you want them split out.
| Taxable income | Tax 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% |
KiwiSaver and student loan on top
The deduction tables above don’t include KiwiSaver or student loan. If you’re a KiwiSaver member, add your contribution rate (3.5% by default); if you have a student loan, add 12% of income over $24,128. Both come out of the same pay, so your take-home is lower than the net column shown here.
Which tax year does “2027” mean?
The IR340 and IR341 editions linked above are labelled 2027 and cover the tax year ending 31 March 2027. That is 2026/27, not 2027/28. For pay periods starting on or after 1 April 2027, check the applicable edition in IRD’s forms and guides.
Tax codes change the deduction
Your tax code tells your employer which PAYE table to use. The M and ME codes are for your main job; the ME code applies the IETC, which lowers the deduction for incomes between $24,000 and $70,000. Secondary tax codes (SB, S, SH, ST, SA) use a flat rate instead — see the secondary tax calculator.
How employers deduct PAYE
PAYE stands for Pay As You Earn. Employers must deduct PAYE from every payment they make to pay an employee, using the PAYE tax rates and the employee’s correct tax code. The calculation combines the income tax rates — your marginal tax rate sits in one bracket while the amount of PAYE reflects every bracket — with the ACC earners’ levy. Employers must also deduct KiwiSaver (and pay ESCT on their own contribution), student loan and any child support, then pay it to IRD by the due date. Using the wrong tax code changes your take home pay and can leave you with a bill, so check your code against these PAYE deduction tables. These figures cover your main job; secondary income and a budget for irregular earnings sit outside the table. Self-employed earners use provisional tax under New Zealand’s tax system, not PAYE, and the same personal tax brackets and income tax rates apply.
Frequently asked questions
Are these the 2026/27 or 2027/28 IR340 tables?
The official PDFs linked here cover 2026/27, ending 31 March 2027. Our on-page table is a rounded annualised estimate, not the official IR340 or IR341 table. Check IRD for the edition that applies to your pay period.
Can PAYE deductions include student loan repayments?
Student loan isn’t part of PAYE itself, but your employer deducts it (12% over the threshold) in the same pay run when your tax code ends in SL.
How do I calculate PAYE on a bonus or irregular pay?
A bonus is taxed as a lump sum (extra pay) at a rate based on your annual income — see the lump-sum tax calculator. Regular PAYE tables assume even pay across the year.
Do the tables include KiwiSaver?
No. The deduction table shows income tax plus ACC only. Add your KiwiSaver rate and any student loan in the calculator for your full take-home pay.