Main income
M is the standard main-income code. ME may apply if you qualify for the Independent Earner Tax Credit.
Free New Zealand calculator
IRD PAYE Calculator NZ
Estimate PAYE, ACC, student loan and KiwiSaver deductions for the 2026–27 New Zealand tax year.
Updated for paydays from 1 April 2026
IRD TAX CODES
Quick guide to NZ tax codes
The right code depends on whether this is your main or secondary income, your estimated total income, and whether you have a student loan.
Secondary income
Use SB, S, SH, ST or SA for a second income source. The band is based on estimated annual income from all sources.
Student loan
Add SL to the applicable code. Main-income SL deductions apply above the pay-period threshold; secondary SL deductions apply to every dollar.
No declaration
ND applies when no completed IR330 is provided and uses the non-notified rate.
2026 — 2027
Rates used in this calculator
PAYE & ACC
Uses the individual income-tax thresholds effective from 1 April 2025 and the 2026–27 ACC earners’ levy of 1.75%, capped at $2,741.22 for main income.
Student loan
Uses the 12% standard deduction rate and the $24,128 annual repayment threshold for main employment.
KiwiSaver
Includes the 3.5%, 4%, 6%, 8% and 10% employee rates available from 1 April 2026.
PLEASE NOTE
Before relying on the estimate
- Use the tax code shown on the employee’s completed IR330 or an IRD notice.
- ME is not suitable for everyone in the IETC income range; other eligibility rules also apply.
- Payroll giving is available only when the employer offers it and the recipient is an approved donee organisation.
- This calculator covers regular salary or wages, not lump sums, bonuses, holiday pay, schedular payments or tailored tax rates.
- This is general information, not tax or payroll advice. Confirm important calculations with Inland Revenue or your payroll provider.