# Tax on final pay NZ: Final Pay Tax Rates

> The Final Pay Tax Rates carries 11 published figures read from 5 sources' own pages; the 5 published figures given by tax code run from 17.50 to 45 percent, read 24 October 2026.

Final Pay Calculator NZ · https://finalpaycalculator.co.nz/datasets/final-pay-tax-rates/ · computed 2026-10-25

**Range by tax code:** 17.5 to 45 % (range 17.5 to 45 %; 11 published figures; 6 of 12 sources read publish one).

6 of the 12 named sources read in full publish a figure; 6 publish none, read 24 October 2026.

## By tax code and deduction and income band

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| tax code ND non-notified | 45 % | 45 to 45 % | 1 |
| tax code S secondary $15,601 to $53,500 | 17.5 % | 17.5 to 17.5 % | 1 |
| tax code SH secondary $53,501 to $78,100 | 30 % | 30 to 30 % | 1 |
| tax code ST secondary $78,101 to $180,000 | 33 % | 33 to 33 % | 1 |
| tax code SA secondary $180,001 and over | 39 % | 39 to 39 % | 1 |
| deduction extra pay annualisation window | 4 week | 4 to 4 week | 1 |
| deduction ACC earners levy in PAYE table | 1.75 % | 1.75 to 1.75 % | 1 |
| deduction student loan | 12 % | 12 to 12 % | 1 |
| deduction ACC earners levy | 1.52 NZD | 1.52 to 1.52 NZD | 1 |
| deduction Working Safer levy | 0.08 NZD | 0.08 to 0.08 NZD | 1 |
| deduction extra pay on final holiday pay | 8 % | 8 to 8 % | 1 |
| deduction ACC earners levy maximum liable earnings 2026-27 | 156,641 NZD | 156,641 to 156,641 NZD | 1 |
| income band $78,101 to $156,641 (extra pay, excl ACC) | 33 % | 33 to 33 % | 1 |
| income band $156,641 to $180,000 (extra pay, excl ACC) | 33 % | 33 to 33 % | 1 |
| income band more than $180,000 (extra pay, excl ACC) | 39 % | 39 to 39 % | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [Inland Revenue: calculate PAYE for a lump sum payment](https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments/calculate-paye-for-a-lump-sum-payment) | 156,641 NZD | ACC earners levy maximum liable earnings 2026-27 | 2026-10-24 |
| [Inland Revenue: deductions from salary and wages](https://www.ird.govt.nz/employing-staff/deductions-from-income/deductions-from-salary-and-wages) | 45 % | ND non-notified | 2026-10-12 |
| [Inland Revenue: calculate PAYE for a lump sum payment](https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments/calculate-paye-for-a-lump-sum-payment) | 39 % | more than $180,000 (extra pay, excl ACC) | 2026-10-24 |
| [Inland Revenue: tax rates for individuals](https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals) | 39 % | SA secondary $180,001 and over | 2026-10-24 |
| [Inland Revenue: calculate PAYE for a lump sum payment](https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments/calculate-paye-for-a-lump-sum-payment) | 33 % | $78,101 to $156,641 (extra pay, excl ACC) | 2026-10-24 |
| [Inland Revenue: calculate PAYE for a lump sum payment](https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments/calculate-paye-for-a-lump-sum-payment) | 33 % | $156,641 to $180,000 (extra pay, excl ACC) | 2026-10-24 |
| [Inland Revenue: tax rates for individuals](https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals) | 33 % | ST secondary $78,101 to $180,000 | 2026-10-24 |
| [Inland Revenue: tax rates for individuals](https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals) | 30 % | SH secondary $53,501 to $78,100 | 2026-10-24 |
| [Inland Revenue: tax rates for individuals](https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals) | 17.5 % | S secondary $15,601 to $53,500 | 2026-10-24 |
| [Inland Revenue: lump sum payments (extra pay)](https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments) | 12 % | student loan | 2026-10-24 |
| [Inland Revenue Tax Technical: Commissioner's operational position on PAYE on holiday pay](https://www.taxtechnical.ird.govt.nz/en/operational-positions/commissioners-operational-position-on-calculating-paye-on-holiday-pay) | 8 % | extra pay on final holiday pay | 2026-10-24 |
| [Inland Revenue: calculate PAYE for a lump sum payment](https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments/calculate-paye-for-a-lump-sum-payment) | 4 week | extra pay annualisation window | 2026-10-24 |
| [Inland Revenue: calculate PAYE for a lump sum payment](https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments/calculate-paye-for-a-lump-sum-payment) | 1.75 % | ACC earners levy in PAYE table | 2026-10-24 |
| [ACC: levies if you work or own a business](https://www.acc.co.nz/for-business/understanding-levies-if-you-work-or-own-a-business/) | 1.52 NZD | ACC earners levy | 2026-10-24 |
| [ACC: levies if you work or own a business](https://www.acc.co.nz/for-business/understanding-levies-if-you-work-or-own-a-business/) | 0.08 NZD | Working Safer levy | 2026-10-24 |

## The sentence each figure was read from (15)

- [Inland Revenue: calculate PAYE for a lump sum payment](https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments/calculate-paye-for-a-lump-sum-payment), read 2026-10-24: "The ACC earners' levy for 2026-27 tax year is only paid on the first $156,641 earned."
- [Inland Revenue: deductions from salary and wages](https://www.ird.govt.nz/employing-staff/deductions-from-income/deductions-from-salary-and-wages), read 2026-10-12: "If your employee does not give you a completed IR330, you need to deduct PAYE at the non-notified rate of 45% plus ACC earners’ levy."
- [Inland Revenue: calculate PAYE for a lump sum payment](https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments/calculate-paye-for-a-lump-sum-payment), read 2026-10-24: "more than $180,000 39.00% 39.00%"
- [Inland Revenue: tax rates for individuals](https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals), read 2026-10-24: "$180,001 and over SA 39%"
- [Inland Revenue: calculate PAYE for a lump sum payment](https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments/calculate-paye-for-a-lump-sum-payment), read 2026-10-24: "from $78,101 to $156,641 34.75% 33.00%"
- [Inland Revenue: calculate PAYE for a lump sum payment](https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments/calculate-paye-for-a-lump-sum-payment), read 2026-10-24: "from $156,641 to $180,000 33.00% 33.00%"
- [Inland Revenue: tax rates for individuals](https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals), read 2026-10-24: "$78,101 and $180,000 ST 33%"
- [Inland Revenue: tax rates for individuals](https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals), read 2026-10-24: "$53,501 and $78,100 SH 30%"
- [Inland Revenue: tax rates for individuals](https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals), read 2026-10-24: "$15,601 and $53,500 S 17.5%"
- [Inland Revenue: lump sum payments (extra pay)](https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments), read 2026-10-24: "Subtract the loan repayment threshold. Multiply the remaining amount by 12%."
- [Inland Revenue Tax Technical: Commissioner's operational position on PAYE on holiday pay](https://www.taxtechnical.ird.govt.nz/en/operational-positions/commissioners-operational-position-on-calculating-paye-on-holiday-pay), read 2026-10-24: "The same applies when the remaining balance of a person’s leave entitlement (or 8% of gross earnings where there’s no leave entitlement) is paid as a lump sum in the person’s final pay at the end of their employment (i.e."
- [Inland Revenue: calculate PAYE for a lump sum payment](https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments/calculate-paye-for-a-lump-sum-payment), read 2026-10-24: "Add up the employee’s income payments for the 4 weeks ending on the date of the extra payment excluding the amount of any extra payment(s)."
- [Inland Revenue: calculate PAYE for a lump sum payment](https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments/calculate-paye-for-a-lump-sum-payment), read 2026-10-24: "Income range PAYE rate including 1.75% ACC earners' levy PAYE rate excluding ACC earners' levy"
- [ACC: levies if you work or own a business](https://www.acc.co.nz/for-business/understanding-levies-if-you-work-or-own-a-business/), read 2026-10-24: "This is a flat rate, currently $1.52 per $100 (excluding GST) of your liable income."
- [ACC: levies if you work or own a business](https://www.acc.co.nz/for-business/understanding-levies-if-you-work-or-own-a-business/), read 2026-10-24: "This is a flat rate, currently $0.08 per $100 of your liable payroll or income."

## Read in full, publishes no figure

- [Inland Revenue: calculate PAYE for a lump sum payment at end of employment](https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments/calculate-paye-for-a-lump-sum-payment-end-of-employment), read 2026-10-24: every candidate on the page was refused
- [Inland Revenue: taxing holiday pay](https://www.ird.govt.nz/employing-staff/deductions-from-income/taxing-holiday-pay), read 2026-10-24: every candidate on the page was refused
- [Inland Revenue: taxing employee redundancy](https://www.ird.govt.nz/employing-staff/deductions-from-income/taxing-employee-redundancy), read 2026-10-24: read in full and no accepted figure on the page
- [Inland Revenue Tax Technical: tax treatment of extra pays](https://www.taxtechnical.ird.govt.nz/new-legislation/act-articles/2009-63/taxation/tax-treatment-of-extra-pays), read 2026-10-17: every candidate on the page was refused
- [Income Tax Act 2007, whole Act](https://www.legislation.govt.nz/act/public/2007/0097/latest/whole.html), read 2026-10-24: every candidate on the page was refused
- [Inland Revenue: PAYE intermediaries](https://www.ird.govt.nz/employing-staff/deductions-from-income/paye-intermediaries), read 2026-10-24: read in full and no accepted figure on the page

## Methodology

Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 6 of the 12 named sources that could be read published a usable figure; 6 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 11 figures, never sentences; 158 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per deduction per income band: the extra-pay PAYE rate that follows from annualising the four weeks before the payment and adding the lump sum, the ACC earner levy and what it does not apply to, KiwiSaver and ESCT, and the student-loan step with its threshold; the derivation is the EFFECTIVE rate on a final pay - which is not any headline rate, because the annualisation pushes the same employee across bands depending on when in the month they leave - computed across the band table and published as a curve, with the date each rate took effect

## Sources

- [Inland Revenue: calculate PAYE for a lump sum payment](https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments/calculate-paye-for-a-lump-sum-payment) (the publisher's own terms; quoted for reporting and comment)
- [Inland Revenue: calculate PAYE for a lump sum payment at end of employment](https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments/calculate-paye-for-a-lump-sum-payment-end-of-employment) (the publisher's own terms; quoted for reporting and comment)
- [Inland Revenue: lump sum payments (extra pay)](https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments) (the publisher's own terms; quoted for reporting and comment)
- [Inland Revenue: taxing holiday pay](https://www.ird.govt.nz/employing-staff/deductions-from-income/taxing-holiday-pay) (the publisher's own terms; quoted for reporting and comment)
- [Inland Revenue: taxing employee redundancy](https://www.ird.govt.nz/employing-staff/deductions-from-income/taxing-employee-redundancy) (the publisher's own terms; quoted for reporting and comment)
- [Inland Revenue: tax rates for individuals](https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals) (the publisher's own terms; quoted for reporting and comment)
- [Inland Revenue: deductions from salary and wages](https://www.ird.govt.nz/employing-staff/deductions-from-income/deductions-from-salary-and-wages) (the publisher's own terms; quoted for reporting and comment)
- [ACC: levies if you work or own a business](https://www.acc.co.nz/for-business/understanding-levies-if-you-work-or-own-a-business/) (the publisher's own terms; quoted for reporting and comment)
- [Inland Revenue Tax Technical: Commissioner's operational position on PAYE on holiday pay](https://www.taxtechnical.ird.govt.nz/en/operational-positions/commissioners-operational-position-on-calculating-paye-on-holiday-pay) (the publisher's own terms; quoted for reporting and comment)
- [Inland Revenue Tax Technical: tax treatment of extra pays](https://www.taxtechnical.ird.govt.nz/new-legislation/act-articles/2009-63/taxation/tax-treatment-of-extra-pays) (the publisher's own terms; quoted for reporting and comment)
- [Income Tax Act 2007, whole Act](https://www.legislation.govt.nz/act/public/2007/0097/latest/whole.html) (the publisher's own terms; quoted for reporting and comment)
- [Inland Revenue: PAYE intermediaries](https://www.ird.govt.nz/employing-staff/deductions-from-income/paye-intermediaries) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- The Final Pay Tax Rates carries 11 published figures read from 5 sources' own pages; the 5 published figures given by tax code run from 17.50 to 45 percent, read 24 October 2026.
- 6 of the 12 named sources read in full publish a figure; 6 publish none, read 24 October 2026.
- Final Pay Tax Rates, tax code ND non-notified: median 45 percent across 1 source, read 24 October 2026.
- Final Pay Tax Rates, tax code S secondary $15,601 to $53,500: median 17.50 percent across 1 source, read 24 October 2026.
- Final Pay Tax Rates, tax code SH secondary $53,501 to $78,100: median 30 percent across 1 source, read 24 October 2026.
- Final Pay Tax Rates, tax code ST secondary $78,101 to $180,000: median 33 percent across 1 source, read 24 October 2026.
- Final Pay Tax Rates, tax code SA secondary $180,001 and over: median 39 percent across 1 source, read 24 October 2026.
- Final Pay Tax Rates, deduction extra pay annualisation window: median 4 week across 1 source, read 24 October 2026.
- Final Pay Tax Rates, deduction ACC earners levy in PAYE table: median 1.75 percent across 1 source, read 24 October 2026.
- Final Pay Tax Rates, deduction student loan: median 12 percent across 1 source, read 24 October 2026.
- Final Pay Tax Rates, deduction ACC earners levy: median 1.52 NZD across 1 source, read 24 October 2026.
- Final Pay Tax Rates, deduction Working Safer levy: median 0.08 NZD across 1 source, read 24 October 2026.
- Final Pay Tax Rates, deduction extra pay on final holiday pay: median 8 percent across 1 source, read 24 October 2026.
- Final Pay Tax Rates, deduction ACC earners levy maximum liable earnings 2026-27: median 156,641 NZD across 1 source, read 24 October 2026.
- Final Pay Tax Rates, income band $78,101 to $156,641 (extra pay, excl ACC): median 33 percent across 1 source, read 24 October 2026.
- Final Pay Tax Rates, income band $156,641 to $180,000 (extra pay, excl ACC): median 33 percent across 1 source, read 24 October 2026.
- Final Pay Tax Rates, income band more than $180,000 (extra pay, excl ACC): median 39 percent across 1 source, read 24 October 2026.

Cite as: "finalpaycalculator.co.nz Final Pay Tax Rates", updated 2026-10-25, https://finalpaycalculator.co.nz/datasets/final-pay-tax-rates/.

CSV: https://finalpaycalculator.co.nz/datasets/final-pay-tax-rates.csv
JSON: https://finalpaycalculator.co.nz/datasets/final-pay-tax-rates.json
Embed (plain HTML, static link back): see https://finalpaycalculator.co.nz/datasets/final-pay-tax-rates/#median