KiwiSaver Government Contribution Calculator
From 1 July 2025 the match is 25 cents per $1 up to $260.72 per MTC year — and earning over $180,000 makes you ineligible. Work out your entitlement and what to top up.
MTC year runs 1 July – 30 June. Budget 2025 halved the match rate to 25c/$1 and introduced a $180,000 income cap from 1 July 2025.
Employee PAYE deductions + voluntary lump sums. Employer contributions don't count.
From 1 July 2025, members with prior-year income over $180,000 aren't eligible.
Must be 18+. There is no upper age limit.
Match halved from 50c to 25c per $1 of member contributions. Maximum government contribution dropped from $521.43 to $260.72.
$180,000 income cap introduced. Members whose prior-year taxable income exceeds $180,000 are no longer eligible for any government contribution.
Still $1,042.86 to maximise. Because both the rate and max halved proportionally, the personal contribution needed to receive the maximum is unchanged — $1,042.86 (about $20 a week).
Coming next: default employee/employer contribution rate rises to 3.5% on 1 April 2026 and to 4% on 1 April 2028. Employer contributions are also extended to 16 and 17-year-old employees.
Source: Inland Revenue — Budget 2025 KiwiSaver changes, effective 1 July 2025.
How the government contribution works
The KiwiSaver government contribution — also called the Member Tax Credit or MTC — is a government payment into your KiwiSaver account based on your personal contributions over the MTC year (1 July – 30 June).
From 1 July 2025, Budget 2025 changes apply: the match halved from 50c to 25c per $1, the maximum fell from $521.43 to $260.72, and members earning over $180,000 in the prior tax year are no longer eligible.
The personal contribution needed to unlock the full match stayed the same: $1,042.86 (roughly $20 a week). Only employee PAYE deductions and voluntary lump sums count — not employer contributions.
Frequently asked questions
How much is the KiwiSaver government contribution in 2025-26?
From 1 July 2025 the government pays 25 cents for every $1 you personally contribute, up to $260.72 per year. The maximum is triggered once you contribute $1,042.86 of your own money.
Who is not eligible?
Members with prior tax-year taxable income over $180,000 (new from Budget 2025), anyone under 18, and anyone who doesn't mainly live in New Zealand. Employer contributions don't help — only personal contributions count.
When is it paid?
The MTC year runs 1 July – 30 June. Inland Revenue pays the government contribution into your KiwiSaver between late July and early September following the MTC year.
Do employer contributions count?
No. Only your own employee PAYE deductions and voluntary lump sums count towards the $1,042.86 trigger.
What other Budget 2025 KiwiSaver changes should I know?
Default contribution rate rises to 3.5% on 1 April 2026 and 4% on 1 April 2028. Employer contributions are extended to 16- and 17-year-olds. A temporary rate-reduction back to 3% is available on application for up to 12 months.
Related Calculators
Sources
Reflects Budget 2025 changes effective 1 July 2025. Last updated April 2026.