NZ
NZ Tax Tools

KiwiSaver & Retirement

Guides on KiwiSaver contributions, employer matching, PIE funds, and planning for retirement in New Zealand.

moving-to-australia kiwisaver superannuation retirement

KiwiSaver When You Move to Australia: Transfer or Leave It?

Moving permanently to Australia? Unlike other countries, you cannot cash out KiwiSaver — you transfer it tax-free to an Australian super fund, or leave it.

14 June 2026

nz-super age-pension retirement moving-to-australia

NZ Super and the Australian Age Pension When You Move

Moving NZ-Australia? How the social security agreement counts residence both ways, when NZ Super is paid across the Tasman, plus Age Pension rules.

14 June 2026

kiwisaver first home second chance kainga ora 2026

KiwiSaver Second-Chance Withdrawal for Previous Homeowners 2026

Owned a home before? You may still withdraw KiwiSaver as a 'second-chance' buyer if Kāinga Ora finds you're in the same position as a first-home buyer.

5 June 2026

RWT PIR PIE interest investments 2025-26

RWT vs PIR: Which Rate Taxes Your NZ Savings & Funds?

RWT taxes bank interest; PIR taxes PIE funds. Learn which applies, how to pick the right RWT rate and PIR, and what happens if you get either one wrong.

5 June 2026

kiwisaver budget-2026 employer-contribution 16-17-eligibility retirement 2026-27 ird

KiwiSaver Budget 2026 Changes: 3.5% Confirmed, Stage 2 Deferred to 2028, 16-17yo Now Eligible

NZ Budget 2026 confirmed KiwiSaver default and employer match step up to 3.5% on 1 April 2026, deferred the move to 4% until 1 April 2028, and made 16-17 year-olds eligible for compulsory employer contributions. What changes for employees, employers, parents, and teens — plus the $260.72 MTC stays put.

28 May 2026

kiwisaver contributions 2026-27 budget-2026

KiwiSaver Default Stayed at 3.5% on 1 April 2026 — Stage 2 to 4% Deferred to 2028

Budget 2026 deferred the KiwiSaver Stage 2 step from 1 April 2026 to 1 April 2028. The default employee + employer rate is 3.5%, not 4%. What this means if you were planning to use the temporary rate reduction, and how to lock in a higher rate voluntarily.

28 May 2026

budget-2026 iwtc working-for-families kiwisaver donation-credit non-profit ftc best-start ird

NZ Budget 2026 Summary: IWTC +$50/wk Boost, KiwiSaver 3.5%, Donation Cap $100k

Personal-finance summary of NZ Budget 2026 delivered 28 May. Temporary $50/wk IWTC boost to $147.50, FTC and Best Start CPI uplift, KiwiSaver 3.5% confirmed 1 April 2026, new $100k donation tax credit cap, NFP tax-free threshold lifted to $10k. PAYE thresholds frozen, IETC unchanged.

28 May 2026

PIE pir ir3 investments KiwiSaver 2025-26

PIE Tax Square-Up: When an Overpaid PIR Triggers an IR3 Refund

Since 1 April 2020, if you've been on too high a PIR, IRD refunds the difference via auto-assessment or IR3. Too low a PIR means you owe. Worked examples for KiwiSaver and managed-fund investors.

19 May 2026

budget-2026 paye kiwisaver working-for-families student-loan acc income-tax ird

NZ Budget 2026: 12 Tax and Benefit Measures to Watch on 28 May

Pre-Budget preview of NZ Budget 2026 (28 May). A tight savings Budget with no broad tax cuts — what the public-sector cuts, frozen thresholds and cost-of-living squeeze mean for your money, plus the 12 PAYE / KiwiSaver / Working for Families / student loan / ACC / BrightLine settings to watch.

12 May 2026

FIF investments overseas-shares tax-planning PIE

FIF Tax NZ: FDR vs CV Method — Which Calculation Saves You More?

Compare the Fair Dividend Rate (FDR) and Comparative Value (CV) methods for Foreign Investment Fund tax in New Zealand. When each method produces lower FIF income, how to switch, and worked examples across market conditions.

3 May 2026

nz-super retirement pension eligibility residency

NZ Super Eligibility 2026: Age 65, Residency 10y → 20y by 2042

Who qualifies for New Zealand Superannuation in 2026 — the 65 age threshold, the 10/5 residency test, and the Fair Residency Act 2021 step-up that raises the 'years since 20' requirement to 11 from July 2024 and to 20 by 2042.

26 April 2026

nz-super retirement pension policy age-65 age-67

Will the NZ Super Age Rise to 67? 2024 Bill Withdrawn — Where Things Stand in 2026

The age-67 NZ Super raise has been on and off the political agenda for two decades. The 2017 Bill that proposed raising it from 65 to 67 by 2040 was withdrawn in 2024. This guide explains where the policy stands now, what could change after Budget 2026, and what to plan for.

26 April 2026

nz-super tax-codes income-tax secondary-tax ir3

Working While Receiving NZ Super: Tax Codes, IR3 Reconciliation, Worked Examples 2026-27

If you receive NZ Super and still have paid work, the M / S / SH / ST / SA tax-code combination matters. Wrong codes mean a tax bill at IR3 time. This guide walks through the right codes for your combined income, how IRD reconciles at year-end, and four worked examples.

26 April 2026

life-event employment IR330 tax-code KiwiSaver student-loan

Starting a New Job in NZ — IR330 Tax Code, KiwiSaver Choice, Student Loan, and Square-Up Risk (2025-26)

Picking the wrong M / ME / SH / ST tax code on the IR330 form costs the average new starter $400-$1,200 at end-of-year square-up. KiwiSaver employer contribution at 3.5% from 1 April 2026 (Stage 2 to 4% deferred to 2028), student loan SL prefix, secondary tax for two jobs, and what to do if you spot the wrong code mid-year.

24 April 2026

KiwiSaver employer 2026-27

KiwiSaver Employer Contribution Rise 2026: 3% to 3.5% Effective 1 April — What It Means for Your Pay

The KiwiSaver employer minimum rose from 3% to 3.5% on 1 April 2026. Plus new rules for 16-17 year olds and details for over-65s. Here is how the change affects your payslip, your total comp, and ESCT.

21 April 2026

PIR PIE KiwiSaver investment tax

Choosing the Right PIR for Your PIE Investments (2025-26)

How to pick the correct Prescribed Investor Rate (PIR) for KiwiSaver and PIE investments in New Zealand, with 2025-26 income thresholds and a refund-is-not-possible warning.

14 April 2026

nz-super retirement pension income-tax

NZ Super 2025-26: Tax, Rates and Eligibility

Guide to NZ Super for 2025-26 — weekly rates, eligibility rules, how it's taxed, tax codes, overseas pension deductions and worked examples.

12 April 2026

KiwiSaver retirement contributions

KiwiSaver: 3% vs Higher Contribution Rates — What's the Real Difference?

Compare KiwiSaver contribution rates of 3%, 4%, 6%, 8%, and 10%. See the take-home pay impact, employer match mechanics, and long-term retirement savings difference.

22 March 2026

KiwiSaver retirement contributions

KiwiSaver Contribution Rates Guide 2025-26 & 2026-27 — Post Budget 2025 Rules

KiwiSaver contribution rates for 2025-26 and 2026-27. Employee 3-10% options, employer minimum rising to 3.5% on 1 April 2026, and the $260.72 government match under the post-Budget 2025 rules.

22 March 2026

KiwiSaver government-contribution retirement

KiwiSaver Government Contribution 2025-26: $260.72 Max After Budget 2025 Halved the Match

The KiwiSaver government contribution halved on 1 July 2025. Match is now 25c per $1 up to $260.72 per year. Members earning over $180,000 are no longer eligible. Complete guide to the new rules.

22 March 2026

PIE investments tax-rates

PIE Fund vs Direct Investment: Which Is More Tax-Efficient in NZ?

Compare the tax treatment of PIE funds versus direct share investments in New Zealand. See when PIR at 28% beats your marginal rate and how to structure your portfolio.

22 March 2026

KiwiSaver salary-sacrifice retirement

Salary Sacrifice into KiwiSaver in NZ: How It Actually Works

Understand salary sacrifice and KiwiSaver in New Zealand. Unlike Australia, there's no pre-tax contribution advantage — learn how NZ employer ESCT works and the real options available.

22 March 2026

KiwiSaver first home property withdrawal

KiwiSaver First Home Withdrawal 2025-26: Eligibility, How Much & How to Apply

Complete guide to withdrawing KiwiSaver for a first home in NZ. Check eligibility, find out how much you can withdraw, apply for the First Home Grant, and understand the step-by-step process.

20 February 2026

PIE investments prescribed investor rate

PIE Funds and Tax Rates: How Portfolio Investment Entities Work in NZ

Understand how PIE funds are taxed in New Zealand — prescribed investor rates, how to choose the right PIR, and why PIEs offer a tax advantage.

8 February 2026

KiwiSaver retirement savings employer contributions

KiwiSaver Contribution Guide: Rates, Employer Contributions & Tax

Everything you need to know about KiwiSaver contribution rates, employer contributions, ESCT, and how to choose the right rate for your situation.

1 February 2026

Related Calculators

Last updated 21 June 2026Tax year 2025-26

Data sources: Inland Revenue (ird.govt.nz)

This tool is general information only, not financial advice.

Reviewed by NZ Tax Tools Editorial Desk

Read our methodology →