What is the ACC levy rate in New Zealand?

The ACC earners' levy rate for 2025–26 is 1.60 cents per dollar earned, applied on income up to $142,283 per year.

NZ PAYE Calculator 2025–26 — Take Home Pay

Q: What are the NZ income tax rates for 2025–26?

NZ 2025–26 tax rates: Up to $14,000 = 10.5%; $14,001–$48,000 = 17.5%; $48,001–$70,000 = 30%; $70,001–$180,000 = 33%; Over $180,000 = 39%.

Q: What tax code should I use?

Most employees with one main job use tax code 'M'. Use 'ME' if your income is $48,000 or less and you have no student loan. 'M SL' if you have a student loan.

Annual Salary

Pay Frequency

Tax Code

KiwiSaver

Student Loan

12% repayment on income over $22,828

Take Home Pay

NZ$0

per year

Breakdown by Period

Annual

NZ$0

Monthly

NZ$0

Fortnightly

NZ$0

Weekly

NZ$0

Deductions (Annual)

Gross Salary NZ$0

Income Tax −NZ$0

ACC Levy (1.60%) −NZ$0

KiwiSaver (3%) −NZ$0

Student Loan (12%) −NZ$0

Take Home Pay NZ$0

2025–26 Tax Year. Based on IRD tax brackets and ACC earners' levy rate of 1.60%. This is an estimate — actual deductions may vary. Verify at IRD.govt.nz.

QUICK ANSWERS

What are the 2025–26 NZ tax brackets?

Up to $14,000 → 10.5%
$14,001–$48,000 → 17.5%
$48,001–$70,000 → 30%
$70,001–$180,000 → 33%
Over $180,000 → 39%

What tax code should I use?

Most NZ employees use tax code M for their main job. Use M SL if you also have a student loan. Secondary jobs use SB, S, SH, ST, or SA depending on income level.