NZ Super Rates 2026-27 — Fortnightly & Weekly Payments
Official NZ Superannuation payment rates for the 2026-27 tax year (from 1 April 2026), gross and net by living situation and tax code, plus payment dates and who qualifies.
Want the full picture, including other income?
This page shows the published rate tables. The NZ Super Calculator handles every tax code, IR3 reconciliation with other income, and every tax year back to 2024-25.
NZ Super rates from 1 April 2026
Gross is before tax. Net (M) assumes NZ Super is your only income, taxed at the standard M tax code.
| Living situation | Gross / fortnight | Net (M) / fortnight | Gross / week | Net (M) / week |
|---|---|---|---|---|
| Single, living alone (or with dependent child) | $1,294.74 | $1,110.30 | $647.37 | $555.15 |
| Single, sharing accommodation | $1,191.14 | $1,024.90 | $595.57 | $512.45 |
| Couple, both qualify (per person) | $984.28 | $854.08 | $492.14 | $427.04 |
| Couple, one qualifies (partner not included) | $984.28 | $854.08 | $492.14 | $427.04 |
"Couple, both qualify" and "couple, one qualifies" are per-person amounts — a couple where both qualify receives double the per-person figure combined.
Net (M) figures above are Work and Income's published rates. Other tax codes are computed at the flat PAYE rates and may differ from your exact payment by a few cents.
Net NZ Super by tax code (fortnightly)
M applies the standard progressive brackets and suits recipients with no other income. Secondary codes (S, SH, ST, SA) apply a flat rate instead, based on your combined annual income — see which code fits your situation.
| Living situation | M (Progressive) | S (17.5%) | SH (30%) | ST (33%) | SA (39%) |
|---|---|---|---|---|---|
| Single, living alone (or with dependent child) | $1,110.30 | $1,068.16 | $906.32 | $867.48 | $789.79 |
| Single, sharing accommodation | $1,024.90 | $982.69 | $833.80 | $798.06 | $726.60 |
| Couple, both qualify (per person) | $854.08 | $812.03 | $689.00 | $659.47 | $600.41 |
| Couple, one qualifies (partner not included) | $854.08 | $812.03 | $689.00 | $659.47 | $600.41 |
M figures above are Work and Income's published rates; S, SH, ST, and SA figures are computed at the flat PAYE rates and may differ from your exact payment by a few cents.
How tax code choice works for NZ Super
NZ Super is taxable income, deducted at source via PAYE like wages or salary. If Super is your only income, use M (or M SL with a student loan) — it applies the same progressive brackets as employment income. There is no ACC earner's levy on NZ Super, because Super isn't "earnings" under the Accident Compensation Act.
If you also have paid work, you'll typically put M on whichever income is larger and a secondary code — S, SH, ST, or SA — on the smaller one. Secondary codes withhold a flat rate at source based on your combined annual income rather than the progressive brackets, so a wrong code usually means a tax bill or refund at year-end via the IR3. NZ Super recipients don't qualify for the Independent Earner Tax Credit regardless of income.
Payment dates
NZ Super is paid fortnightly, on a Tuesday, direct into your nominated bank account. When a scheduled payment date falls on a public holiday, Work and Income pays early — for example, the payment that would normally have landed on Easter Monday in April 2026 was instead paid early, on 3 April 2026. Work and Income publishes a full payment calendar each year.
Qualifying age and residency
You must be aged 65 or over, a New Zealand citizen, permanent resident, or hold an eligible residence-class visa, and be ordinarily resident in NZ when you apply. You also need to have lived in NZ for a set number of years since age 20 — 10 years is the base rule, rising in steps for people reaching 65 after 1 July 2024 under the Fair Residency Amendment Act 2021 — with at least 5 of those years since age 50. NZ Super is not means-tested: your other income, savings, and assets don't affect the gross amount you're entitled to.
Check your own residency requirement based on your 65th birthday with the NZ Super Eligibility Calculator. For a deeper walkthrough of tax treatment, overseas pension deductions, and worked examples, see our NZ Super tax guide.
Frequently asked questions
How much is NZ Super in 2026-27?
From 1 April 2026, the gross NZ Super rate for a single person living alone is $1,294.74 a fortnight ($647.37 a week). Single sharing accommodation is lower, and each member of a qualifying couple gets a further reduced per-person rate — see the full table above.
How often is NZ Super paid, and on what date?
NZ Super is paid fortnightly, direct into your bank account, on a Tuesday. When a payment date falls on a public holiday, Work and Income pays early — the April 2026 payment that would have landed on Easter Monday was paid early, on 3 April 2026.
What tax code should I use for NZ Super?
Use M if NZ Super is your only income — it's taxed at the standard progressive income tax brackets, the same as wages. If you also work, use M on whichever income source is larger and a secondary code (S, SH, ST, or SA) on the smaller one, based on your combined annual income. Not sure which applies? Use the tax code checker.
Why is the net amount lower for a secondary tax code than for M?
Secondary codes withhold a flat rate on the whole payment instead of applying the progressive brackets, because IRD assumes your other income already uses up the lower brackets. That's why SH, ST, and SA withhold noticeably more than M at the same gross amount — the table above shows the exact fortnightly difference for each code.
Do NZ Super rates change every year?
Yes. Rates reset on 1 April under the Annual General Adjustment in the New Zealand Superannuation and Retirement Income Act 2001, which combines CPI movement with a net-average-wage floor. This page is pinned to the 2026-27 rates (from 1 April 2026); the take-home NZ Super calculator always reflects the current year.
Who qualifies for NZ Super?
You must be aged 65 or over, a New Zealand citizen, permanent resident, or holder of an eligible residence-class visa, ordinarily resident in NZ, and have lived here for the required number of years since age 20 (rising in steps under the Fair Residency Amendment Act 2021), with at least 5 of those years since age 50.
Sources
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