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
$1,110.16
gross $1,294.74
Net weekly
$555.08
gross $647.37
Net annual
$28,864.17
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 when you apply
- Have lived in NZ for the required number of years since age 20, with at least 5 of those since age 50
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.
Frequently asked questions
What's the difference between 'single living alone' and 'single sharing'?
Single living alone applies if you live by yourself or with a dependent child only. Single sharing applies if you share accommodation with another adult who is not your partner (e.g., a flatmate or adult child). 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 1 October 2013.
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. Student loan repayments are not deducted from Super at source — recipients with a loan reconcile via IR3.
When do new rates take effect each year?
1 April. The Annual General Adjustment formula combines CPI growth with a 66%–72.5% net-average-wage floor (single/sharing rate set at 65–67.5% of average ordinary-time wages after tax for a couple). Higher of the two indexations applies.
Sources
Rates from Work and Income. Tax codes and PAYE brackets from IRD. Eligibility rules from NZ Superannuation and Retirement Income Act 2001.
Related NZ tax tools
Last updated April 2026. Rates from MSD effective 1 April 2026.