NZ Super Calculator
See your fortnightly, weekly, and annual NZ Superannuation take-home pay by tax code and living status. Covers 2026-27 rates effective from 1 April plus the prior two tax years.
NZ Super rates change on 1 April each year (Annual General Adjustment).
Most recipients use M (Super is your main income). Use S/SH/ST/SA when Super is a secondary income behind paid work.
Wages, self-employment, NZ rental, NZ dividends. Used for the IR3 reconciliation view.
Net fortnightly
gross $1,294.74
Net weekly
gross $647.37
Net annual
gross $33,663.24
| Bracket | Rate | Taxable | Tax |
|---|---|---|---|
| $0 – $15,600 | 10.5% | $15,600.00 | $1,638.00 |
| $15,601 – $53,500 | 17.5% | $18,063.24 | $3,161.07 |
How NZ Super is taxed
NZ Super is paid fortnightly into your bank account. The rate depends on your living arrangements and whether your partner also qualifies. Rates are reset every 1 April under the New Zealand Superannuation and Retirement Income Act 2001 Annual General Adjustment.
PAYE is deducted from each payment at your chosen tax code. If NZ Super is your only or main income, the M code (or M SL with a student loan) applies the standard progressive brackets — exactly the same brackets used for wage and salary income. There is no ACC earner's levy on NZ Super (Super isn't "earnings" under the Accident Compensation Act).
If you also have a paid job, you'll usually use M on the larger income and a secondary code (S, SH, ST, or SA) on the smaller. Secondary codes apply a flat rate based on your total annual income — they bypass progressive brackets at source. The end-of-year IR3 reconciles the combined PAYE.
Eligibility quick-reference
To qualify for NZ Super you must be:
- Aged 65 or over
- A New Zealand citizen, permanent resident, or holder of a residence-class visa
- Ordinarily resident in NZ (or the Cook Islands, Niue or Tokelau) when you apply
- Have been resident and present for the required number of years since age 20, at least 10 of them in NZ and the rest in NZ, the Cook Islands, Niue or Tokelau, plus at least 5 years since age 50 in any of those places
The "since age 20" residency requirement is rising under the Fair Residency Amendment Act 2021: 11 years for those qualifying from 1 July 2024, 12 years from 1 July 2026, rising one year every two years to 20 by 2042. Your qualifying date is your 65th birthday.
Check the residence requirement for your own 65th birthday, including the five-years-since-50 and ordinary-residence conditions.
Prefer a ready-made table?
See the NZ Super Rates 2026-27 reference page for the full published fortnightly and weekly gross/net figures by living situation and tax code, plus payment dates, without entering anything into the calculator.
Frequently asked questions
What's the difference between 'single living alone' and 'single sharing'?
Single living alone applies if your principal residence is a house or flat, or another listed kind of accommodation (a moored boat, hotel or motel room, boarding-house room, caravan-park unit or self-contained mobile home), and you share it with no one aged 18 or older. Two people do not count: a visitor staying less than 13 weeks in any 26-week period, and your dependent child aged 18 who is not financially independent and is at school or tertiary study, but only until 31 December of the year they turn 18. Anyone else 18 or older, including a visitor staying 13 weeks or more in any 26 weeks, makes you single sharing. The living-alone rate is higher to reflect the cost of maintaining a single-person household.
Can I keep working and still receive NZ Super?
Yes. NZ Super is not means-tested — you receive it regardless of your earnings, savings, or other income. PAYE is deducted at source from both Super and your wages, and you reconcile any combined-income tax via the IR3 at the end of the year.
Why does my partner not get NZ Super if they're under 65?
Each person qualifies individually at age 65. If your partner is under 65, they're not yet eligible. The 'couple, one qualifies' rate applies — the qualifying partner gets the same per-person amount as if both qualified. The legacy 'non-qualifying partner included' rate closed to new entrants on 9 November 2020.
Is NZ Super taxed differently from wages?
No. NZ Super is taxed using the same PAYE brackets as wages. The only structural difference is that ACC earner's levy is not deducted. NZ Super counts as salary or wages for student loan purposes, so if you have a loan and use an SL tax code (such as M SL) the repayment is deducted from each Super payment at source, the same as from wages.
When do new rates take effect each year?
1 April. The Annual General Adjustment first raises the rates by CPI growth, then keeps the after-tax couple rate between 66% and 72.5% of the after-tax average ordinary-time weekly wage. A single person living alone gets 65% of the after-tax couple rate, and a single person sharing accommodation gets 60%.
Sources
Rates from Work and Income. Tax codes and PAYE brackets from IRD. Eligibility rules from NZ Superannuation and Retirement Income Act 2001.
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