How much tax do the self-employed pay in New Zealand?

You pay income tax on your profit, which is income less expenses, across the same brackets as everyone else, plus ACC levies. There is no PAYE, so you set money aside yourself and pay through provisional tax and the year-end return.

What is the difference between turnover and take-home?

Turnover is your total income. Take-home is what is left after business expenses, income tax and ACC. The gap surprises many new business owners, which is why setting tax aside from each payment matters.

Do the self-employed pay ACC?

Yes, self-employed people pay ACC levies based on their liable earnings and their occupation classification, billed separately from income tax.

Self-Employed Take-Home Calculator

This calculator shows sole traders and the self-employed what they really keep after tax and ACC on their business profit. You enter your income and expenses, and it works out your taxable profit, income tax across the brackets, ACC levies, and your true take-home, plus the amount to set aside from each payment. It makes the gap between turnover and take-home clear, which is one of the most misunderstood parts of working for yourself in New Zealand.

Business income (annual)

Business expenses (annual)

ACC levy rate (per $100)

your annual take-home after tax and ACC

Taxable profit$0

Income tax$0

ACC levies$0

Set aside0%

Based on the 2025/2026 income tax brackets. Your ACC rate per $100 depends on your occupation classification and is set by ACC. This does not include GST or KiwiSaver. Rates change, so check current figures. Estimate only, not tax advice.

How it works

Your taxable profit is your income less your business expenses. The calculator applies the income tax brackets to that profit, adds ACC levies based on your rate, and subtracts both to show your take-home. It also shows the share of profit going to tax and ACC, which is the proportion to set aside from each payment so the bills are covered when they fall due.

Worked example

On $90,000 income with $15,000 of expenses, taxable profit is $75,000. Income tax is around $15,800 and ACC at $1.20 per $100 is about $900, leaving a take-home near $58,300. Setting aside roughly 22% of profit covers the tax and ACC.

Related calculators

Provisional Tax Calculator: instalments.
ACC CoverPlus Extra Calculator: ACC cover.
GST Calculator: add or remove GST.
Income Tax Calculator: tax on income.

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