New Zealand ESCT rate by income (2026/27)

This page sets out the Employer Superannuation Contribution Tax (ESCT) rates that apply in New Zealand for the 2026/27 tax year, showing exactly which rate your employer must deduct from the KiwiSaver contribution it makes on your behalf. ESCT is not deducted from your wages; it is a tax the employer pays on its own contribution before that money reaches your KiwiSaver account, so a higher rate means slightly less ends up invested for you. The rate depends on your total remuneration, salary or wages plus your employer's gross KiwiSaver contribution, for the previous tax year, not your current pay. Below the explanation is a table of the five ESCT bands for 2026/27, running from 10.5 percent up to $18,720 through to 39 percent above $216,000, plus a second table showing the exact rate at sample incomes from $15,000 to $250,000. Use these tables to check which band your prior-year remuneration falls into and how much of the employer contribution will be deducted. If you have just started a job with no prior-year figure, your employer estimates using your current year's remuneration instead. For a full personalised calculation, use the linked ESCT calculator, and to see how ESCT affects your KiwiSaver balance over time, use the KiwiSaver calculator. Figures are indicative; confirm your rate with Inland Revenue or your employer.

The ESCT bands

Prior-year remuneration	ESCT rate
$0 to $18,720	10.5%
$18,721 to $64,200	17.5%
$64,201 to $93,720	30%
$93,721 to $216,000	33%
Over $216,000	39%

Remuneration here means salary or wages plus the employer's gross KiwiSaver contributions for the prior year. For a new employee with no prior-year figure, the employer estimates the current year.

Rate at sample incomes

Prior-year remuneration	ESCT rate
$15,000	10.5%
$18,720	10.5%
$25,000	17.5%
$40,000	17.5%
$50,000	17.5%
$64,200	17.5%
$70,000	30.0%
$80,000	30.0%
$93,720	30.0%
$100,000	33.0%
$150,000	33.0%
$180,000	33.0%
$216,000	33.0%
$250,000	39.0%

ESCT is deducted from the employer contribution before it reaches your KiwiSaver account, so a higher band means slightly less lands in your fund. To see the effect on your balance, use the KiwiSaver calculator.

Use and cite

Free to use and cite with a link to this page. Part of our research and reference data, recomputed whenever ESCT thresholds change. Indicative; confirm with Inland Revenue.

Computed from Calculate.co.nz's 2026/27 PAYE engine. Last reviewed 2026-07-02.