NZ Tax Set-Aside Calculator

How much of each invoice should you put aside for income tax, GST, and ACC? Enter your expected annual income for a personalised breakdown.

NZ brackets 2025/26 · GST 15% · ACC 2026/27 rates · Estimate only, not tax advice

$

Enter your annual self-employed income before adding GST.

Total to set aside
$30,110
32.73% of gross (incl. GST)
You keep
$61,890
after income tax + ACC
Gross income
$92,000
incl. GST collected
Breakdown
GST to remit
15% of net income: collected from clients, belongs to IRD
lib/gst-calc.ts: GST_RATE = 0.15
$12,000.00
Income tax (estimated)
NZ personal tax brackets: 10.5% / 17.5% / 30% / 33% / 39%
lib/jurisdiction.ts NZ taxBrackets
$16,278.00
ACC levy (estimated)
Liable earnings: $80,000, work $0.69 + earners $1.52 + safer $0.08 per $100 excl GST
lib/tax/acc.ts 2026/27 fallback rates
$1,832.00
ACC detail
Liable earnings$80,000.00
Work levy ($0.69/$100)$552.00
Earners levy ($1.52/$100)$1,216.00
Working Safer levy ($0.08/$100)$64.00

Rates: 2026/27 ACC CoverPlus average rates (lib/tax/acc.ts). Your actual ACC invoice arrives Jul–Oct after your IR3 is filed. Minimum liable earnings floor: $50,501; ceiling: $156,641.

Estimate only, not tax advice. Assumes no deductible expenses, no KiwiSaver, no Working for Families, and no investment income. Your actual tax bill will differ. Confirm with a tax agent before filing. Brackets: NZ personal rates 2025/26. ACC: 2026/27 CoverPlus average rates. GST: standard 15% NZD.

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Common questions

How much should I set aside for tax as a self-employed person in New Zealand?

A rough rule of thumb is 20–35% of your income depending on how much you earn, whether you're GST registered, and your ACC levy. This calculator gives you a personalised split based on the NZ income tax brackets, the 15% GST rate, and the 2026/27 ACC levy rates.

Does the set-aside include GST?

Yes. If you toggle GST registered on, the calculator shows a separate GST amount to set aside. The GST you collect from clients belongs to IRD, not to you, so treating it separately helps cash flow. Your income tax and ACC are calculated on your net (ex-GST) income.

What ACC levy is used in this calculator?

The calculator uses the 2026/27 ACC CoverPlus rates: earners levy $1.52/$100 excl GST, Working Safer levy $0.08/$100, and the published average work levy of $0.69/$100. ACC levies you on liable earnings between $50,501 (the minimum) and $156,641 (the ceiling). If your income is below the floor, the minimum levy still applies.

Which income tax brackets does this calculator use?

The NZ personal income tax brackets as at 2025/26: 10.5% on the first $14,000; 17.5% on $14,001–$48,000; 30% on $48,001–$70,000; 33% on $70,001–$180,000; 39% on income over $180,000. The calculator uses the exact same bracket table PayWren's tax-pulse engine uses internally.

Is this actual tax advice?

No. This is an estimate only and not tax advice. It does not account for deductions, KiwiSaver, working for families, investment income, or any other credits. Your actual tax bill may be higher or lower. Confirm your tax position with a tax agent before filing.

Can PayWren track my set-aside automatically?

Yes. PayWren's dashboard shows a safe-to-spend figure, the money you can actually keep after accounting for GST, provisional income tax, and ACC. It updates as you invoice and record expenses throughout the year. No spreadsheet required.

Related: GST return due dates · Provisional tax dates · GST calculator · PayWren pricing