KiwiSaver Government Contribution Eligibility Calculator

What Is the KiwiSaver Government Contribution?

The KiwiSaver government contribution (previously called the member tax credit) is money the government pays into your KiwiSaver account each year to encourage you to save for retirement. It is paid as a match on the contributions you make from your own money during the contribution year, which runs from 1 July to 30 June. You do not need to do anything to claim it if you are with a provider and have contributed during the year. Inland Revenue calculates it after 30 June and pays it into your account, usually by late July or August.

How Much You Get From 1 July 2025

From 1 July 2025 the government pays 25 cents for every $1 you contribute, up to a maximum of $260.72 a year. To receive the full amount you need to contribute at least $1,042.86 of your own money during the contribution year, because $1,042.86 multiplied by 0.25 equals $260.72. If you contribute less than $1,042.86, you receive 25 cents on each dollar you did contribute. If you contribute more, the government contribution is still capped at $260.72.

Who Qualifies

To receive the KiwiSaver government contribution you generally need to:

• Be a KiwiSaver member who is contributing from your own money during the year
• Be aged 18 or over and not yet eligible to withdraw your KiwiSaver (generally under 65)
• Be mainly living in New Zealand for the contribution year (some exceptions apply, such as government employees serving overseas)
• Have a taxable income of $180,000 or less (from 1 July 2025, higher earners no longer qualify)

Worked Example

This matches the calculator's default settings. Suppose your taxable income is $70,000, which is well under the $180,000 cut-off, so you qualify. You contribute $1,042.86 of your own money to KiwiSaver during the year. The government pays 25 cents on each dollar, which is $1,042.86 multiplied by 0.25, equal to $260.72. That is exactly the annual maximum, so you receive the full $260.72 and need to contribute $0 more to reach the maximum.

What Changed in 2025

Budget 2025 reduced the government contribution from 1 July 2025. The matching rate halved from 50 cents to 25 cents for every $1, which cut the annual maximum from $521.43 to $260.72. At the same time, members earning more than $180,000 in taxable income stopped qualifying. The amount of your own contributions needed to reach the maximum did not change and remains $1,042.86. If you contribute through your pay at the default employee rate on a typical salary, you will usually contribute more than $1,042.86 in a year and so receive the full amount, provided your taxable income is $180,000 or less.

How to Make Sure You Get It

1. Be a KiwiSaver member with an active account
2. Contribute at least $1,042.86 of your own money between 1 July and 30 June
3. If you are self-employed, not working, or on a low contribution rate, you can make a voluntary lump sum or regular payments to top up to $1,042.86 before 30 June
4. Check your taxable income is $180,000 or less for the year
5. Inland Revenue calculates and pays the contribution automatically after 30 June

Related Calculators

• KiwiSaver Calculator: project your KiwiSaver balance at retirement.
• KiwiSaver Contribution Rate Calculator: compare 3%, 4%, 6%, 8% and 10%.
• KiwiSaver Rate Change 3 to 4 Calculator: see the effect of moving from 3% to 4%.

Sources: Inland Revenue, KiwiSaver government contributions (ird.govt.nz). Budget 2025 changes to KiwiSaver, effective 1 July 2025 (treasury.govt.nz, budget.govt.nz).

This calculator provides indicative estimates only based on the KiwiSaver government contribution rules from 1 July 2025. Your actual entitlement depends on your full circumstances, including your taxable income, your member contributions during the contribution year, your age, and your residence. This is general information, not financial or tax advice. Check ird.govt.nz for your exact entitlement.