KiwiSaver government contribution after the 2025 changes
Eligible members receive a government contribution based on their own contributions, with an annual cap, an income limit and part-year eligibility rules.
On this page
- Government match
- 25 cents per dollar of member contributions
- Annual maximum
- $260.72
- Own contribution for maximum
- $1,042.86
- Income limit
- Annual taxable income of $180,000 or less
- Contribution year
- 1 July to 30 June
The current match and cap
From 1 July 2025, the government contribution is 25 cents for each dollar contributed, capped at $260.72 per year. Members earning more than $180,000 in annual taxable income do not qualify. Government contributions are separate from employee and employer contribution rates. Inland Revenue, KiwiSaver changes (opens in a new tab).
Which contributions count
To receive the full annual maximum, an eligible member must contribute at least $1,042.86 of their own money between 1 July and 30 June. Salary deductions, payments to Inland Revenue and payments to the scheme provider can count. Employer contributions, previous government contributions and money transferred from Australian retirement schemes do not count towards that member-contribution requirement. Inland Revenue, getting the government contribution (opens in a new tab).
Eligibility includes age and residence
Inland Revenue states that members can qualify from age 16 with annual taxable income of $180,000 or less, subject to eligibility conditions. They must mainly live in New Zealand or meet specified overseas government-service or charitable-work exceptions. Entitlement depends on the days of membership and eligibility during the contribution year, including when joining or reaching an eligibility age part-way through it. Inland Revenue, KiwiSaver benefits (opens in a new tab).
Part-year membership changes the entitlement
Inland Revenue identifies turning 16, turning 65, joining part-way through the year or ceasing to meet eligibility conditions as reasons the full contribution is unavailable. The provider applies for the government contribution after 30 June. Inland Revenue, getting the government contribution (opens in a new tab).
What the calculator assumes
The calculator assumes full-year government-contribution eligibility and uses entered salary as the only taxable income. It does not determine residence eligibility or calculate part-year entitlement. Its projection holds the current statutory rules constant, uses the entered return and salary-growth assumptions, and excludes fees, withdrawals and PIE tax on returns. It is a scenario rather than a forecast or confirmation of a member's entitlement.
The provider claims on the member's behalf
Inland Revenue says the KiwiSaver provider applies for the government contribution after the contribution period ends. The getting-the-contribution page directs members with payment questions to their provider. The entitlement period and the date the provider's claim results in a credit are different events. A government amount shown in a projection is not evidence that a provider has already claimed or credited it. Inland Revenue, getting the government contribution (opens in a new tab).