New Zealand Tax Changes 2026/2027
The listed tax changes are installed on upgrade to MicrOpay Evo version 9.5 but do not take effect until Change Tax Year is run to roll the payroll database into the 2026/2027 tax year.
The MicrOpay Evo version 9.5 release includes changes to the ACC Earnings Levy for the 2025/2026 financial year. From 1 April 2026:
ACC Earnings Levy
The Annual Levy Threshold will increase from $152 790 to $156 641.
The Fixed Amount will increase from $2 551.59 to $2 741.22.
The Levy Rate (per $100 of liable earnings up to $156 641 annual income) will increase from $1.67 to $1.75.
Lump Sum Income threshold changes
Lump Sum Income thresholds for 2026/2027 remain the same at:
Tax Threshold | Tax Rate |
$0 - $15 600 | 10.5% |
$15 601 - $53 500 | 17.5% |
$53 501 - $78 100 | 30% |
$78 101 - $180 000 | 33% |
$180 001 and above | 39% |
ESCT threshold changes
The table below lists ESCT threshold amounts for 2026/2027, these remain the same. The ESCT Salary Threshold and ESCT Rate are displayed per employee, in Super Funds defined for the Employee in their Superannuation Details.
Tax Threshold | Tax Rate |
$0 - $18 270 | 10.5% |
$18 271 - $64 200 | 17.5% |
$64 201 - $93 720 | 30% |
$93 721 - $216 000 | 33% |
$216 001 and above | 39% |
Review this article to download the New Zealand 2025-2026 End of Year quick reference guide and training details if required:
MicrOpay Payroll Hosted Online customers
For our Payroll Hosted Online customers we upgraded you to v9.5 on 27 March 2026. See March 2026 -Access MicrOpay Evo V9.5 for a complete overview of what is included in this release.
MicrOpay Payroll Desktop customers
For our Desktop customers the v9.5 upgrade and release notes are now available in March 2026 - Access MicrOpay Evo V9.5.