PAYE Deduction Tables 2026-27 — Weekly & Fortnightly
Ready-made weekly and fortnightly PAYE deductions for the 2026-27 New Zealand tax year (1 April 2026 – 31 March 2027) — income tax plus the 1.75% ACC earner's levy on tax code M, with links to the official IRD IR340 and IR341 tables.
Want your exact take-home pay?
These tables assume tax code M with no student loan or KiwiSaver. The PAYE calculator handles every tax code, plus KiwiSaver and student loan, for your exact gross pay.
What the IR340 and IR341 tables are
IRD publishes official PAYE deduction tables each tax year so employers without payroll software can look up the deduction for any gross pay. The IR340 covers weekly and fortnightly pays; the IR341 covers four-weekly and monthly pays. The tables below reproduce the same calculation for tax code M — income tax plus the 1.75% ACC earner's levy, with no student loan and no KiwiSaver — computed with the same engine as our PAYE calculator.
Weekly PAYE deduction table 2026-27
Tax code M. PAYE = income tax + 1.75% ACC earner's levy. Gross weekly pay is annualised (×52), taxed on the 2026-27 brackets, then divided back and rounded to the cent.
| Gross weekly pay | PAYE (tax + ACC) | Take-home pay |
|---|---|---|
| $600 | $94.50 | $505.50 |
| $700 | $113.75 | $586.25 |
| $800 | $133.00 | $667.00 |
| $900 | $152.25 | $747.75 |
| $1,000 | $171.50 | $828.50 |
| $1,100 | $199.64 | $900.36 |
| $1,200 | $231.39 | $968.61 |
| $1,300 | $263.14 | $1,036.86 |
| $1,400 | $294.89 | $1,105.11 |
| $1,500 | $326.64 | $1,173.36 |
| $1,600 | $361.34 | $1,238.66 |
| $1,700 | $396.09 | $1,303.91 |
| $1,800 | $430.84 | $1,369.16 |
| $1,900 | $465.59 | $1,434.41 |
| $2,000 | $500.34 | $1,499.66 |
| $2,100 | $535.09 | $1,564.91 |
| $2,200 | $569.84 | $1,630.16 |
| $2,300 | $604.59 | $1,695.41 |
| $2,400 | $639.34 | $1,760.66 |
| $2,500 | $674.09 | $1,825.91 |
| $2,600 | $708.84 | $1,891.16 |
| $2,700 | $743.59 | $1,956.41 |
| $2,800 | $778.34 | $2,021.66 |
| $2,900 | $813.09 | $2,086.91 |
| $3,000 | $847.84 | $2,152.16 |
Fortnightly PAYE deduction table 2026-27
Tax code M. PAYE = income tax + 1.75% ACC earner's levy. Gross fortnightly pay is annualised (×26), taxed on the 2026-27 brackets, then divided back and rounded to the cent.
| Gross fortnightly pay | PAYE (tax + ACC) | Take-home pay |
|---|---|---|
| $1,200 | $189.00 | $1,011.00 |
| $1,400 | $227.50 | $1,172.50 |
| $1,600 | $266.00 | $1,334.00 |
| $1,800 | $304.50 | $1,495.50 |
| $2,000 | $343.00 | $1,657.00 |
| $2,200 | $399.29 | $1,800.71 |
| $2,400 | $462.79 | $1,937.21 |
| $2,600 | $526.29 | $2,073.71 |
| $2,800 | $589.79 | $2,210.21 |
| $3,000 | $653.29 | $2,346.71 |
| $3,200 | $722.67 | $2,477.33 |
| $3,400 | $792.17 | $2,607.83 |
| $3,600 | $861.67 | $2,738.33 |
| $3,800 | $931.17 | $2,868.83 |
| $4,000 | $1,000.67 | $2,999.33 |
| $4,200 | $1,070.17 | $3,129.83 |
| $4,400 | $1,139.67 | $3,260.33 |
| $4,600 | $1,209.17 | $3,390.83 |
| $4,800 | $1,278.67 | $3,521.33 |
| $5,000 | $1,348.17 | $3,651.83 |
| $5,200 | $1,417.67 | $3,782.33 |
| $5,400 | $1,487.17 | $3,912.83 |
| $5,600 | $1,556.67 | $4,043.33 |
| $5,800 | $1,626.17 | $4,173.83 |
| $6,000 | $1,695.67 | $4,304.33 |
How these figures are calculated
PAYE on salary and wages works by annualising each pay: weekly gross is multiplied by 52 and fortnightly gross by 26 to get an annual income, that income is run through the 2026-27 progressive tax brackets, the 1.75% ACC earner's levy is added, and the annual total is divided back to the pay period and rounded to the cent. Because the brackets are progressive, a higher pay period pushes more of that period's income into a higher bracket — which is why PAYE isn't a flat percentage of gross.
Other tax codes
These tables are for tax code M — one job, no student loan. If your code is M SL, add a student loan repayment of 12% on earnings above the repayment threshold — $24,128 a year, which is about $464.00 a week or $928.00 a fortnight. ME claims the IETC credit through slightly lower withholding, and secondary codes (SB, S, SH, ST, SA) withhold a flat rate on every dollar instead. Not sure which code you're on? Use the Tax Code Checker.
Frequently asked questions
What are the IR340 and IR341 PAYE deduction tables?
They are the official IRD lookup tables employers and payroll software use to work out PAYE for the tax year. The IR340 covers weekly and fortnightly pays, and the IR341 covers four-weekly and monthly pays. IRD republishes both each year for the year starting 1 April.
Do these tables include student loan or KiwiSaver deductions?
No. The figures on this page are for tax code M only — income tax plus the 1.75% ACC earner's levy, with no student loan and no KiwiSaver. An M SL code adds 12% on earnings above the repayment threshold ($24,128 a year), and KiwiSaver comes out on top at your chosen rate.
How are the PAYE figures on this page calculated?
Each row annualises the gross pay (×52 for weekly, ×26 for fortnightly), applies the 2026-27 progressive income tax brackets plus the 1.75% ACC earner's levy, then divides back to the pay period and rounds to the cent — the same method IRD's own tables are built on, computed with the same engine as our PAYE calculator.
Why might my payslip differ slightly from these tables?
The usual causes are a different tax code (ME, M SL, or a secondary code like S or SH), KiwiSaver or student loan deductions on top, payroll-giving credits, or an extra pay (bonus or back-pay) taxed under the lump-sum rules. Small cent-level differences can also come from payroll software rounding. If the gap is more than a few dollars, check your tax code first.
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