Gross Income
Gross income is your total income before any deductions such as PAYE income tax, ACC earner's levy, KiwiSaver contributions, or student loan repayments. Salary packages and job advertisements in New Zealand almost always quote gross (pre-tax) salaries.
Gross income includes all taxable sources: salary and wages, self-employment income, rental income, interest, dividends, and taxable capital gains. For most employees, gross income is the annual salary stated in your employment agreement.
To estimate your take-home pay from a gross salary, you need to subtract income tax, ACC levy (1.67%), your chosen KiwiSaver rate, and any student loan repayment. For example, a $70,000 gross salary in 2025-26 yields roughly $55,000–$57,000 in take-home pay, depending on your KiwiSaver rate and student loan status.
Related Terms
Net Income / Take-Home Pay
Net income (or take-home pay) is the amount you actually receive in your bank account after all compulsory and elected deductions have been subtracted from your gross pay.
PAYE
PAYE (Pay As You Earn) is the system that New Zealand employers use to deduct income tax from employees' wages and salaries.
Try the calculator
Use our free tool to see how gross income affects your tax.