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Choose the right tax code for your NZ Superannuation

When you start getting NZ Super you might still have other sources of income. You need to make sure you’re using the correct tax code.

Work out your tax code for NZ Super

Use the tool on Inland Revenue’s website if you know whether NZ Super is your main or secondary income.

Tax codes for individuals — Inland Revenue

If you’re not sure if NZ Super is your main or secondary income, see our information for when:

  • NZ Super is your only income
  • you’re still working.

Find out if NZ Super is your main or secondary income

You’ll need to know this information to work out your tax code for NZ Super.

If NZ Super is your only income

Select ‘Main income’ when working out your tax code for NZ Super on Inland Revenue’s website.

If you’re still working

You can keep working after you start receiving NZ Super. If you do and are still getting wages or a salary, you need to decide if your NZ Super is your main or secondary source of income.

Table 1: Find out if NZ Super is your main or secondary income
The amount you get from NZ Super NZ Super

It’s more than you earn from your wages or salary.

‘Main income’

It’s less than you get from your wages or salary.

‘Secondary income’

Special tax code — tailored

If you feel you’re paying too much or not enough tax you can apply for a tax code to fit your situation — called a tailored tax code. For example, you’re getting NZ Super and other income or you’re receiving an overseas pension that is taxable in NZ.

Apply for a tailored tax code

With Inland Revenue (IR), you can apply for a tailored tax code by either:

IR work out the right amount of tax for you and provide you with a tailored tax code certificate. You need to give this to your employer or pension provider.

At the end of the tax year

You’ll only know the exact amount of tax you need to pay or that will be refunded to you after your income tax return is either:

  • automatically assessed
  • completed by you.

What happens at the end of the tax year

Apply again for a tailored tax code

A tailored tax code only lasts for a single tax year — from 1 April to 31 March.

It can feel like a renewal, but you’re re-applying for a tailored tax code, which will reflect any changes to your income. If you re-apply part-way through the year, it applies from the date that IR approves it to the end of that tax year.

IR often contact you in myIR when it’s time for you to re-apply or you can contact them directly.

Contact us: Income tax — IR

Update or apply for NZ Super

Work and Income handles NZ Super. With the correct tax code, you can either:

Tax on investments or savings

You also need to make sure that any money you get from investments or interest is taxed at the correct rate.

Tax on investments and savings

How to pay tax

Utility links and page information

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