What NZ Super pays, and who now qualifies
The payment is not income tested and not asset tested, which makes it simpler than people expect. The residence rule is no longer a single flat number of years, and that change is easy to miss.
On this page
- Single, living alone, after tax at M
- $1,110.30 a fortnight
- Single, sharing
- $1,024.90 a fortnight
- Couple, both qualify, each
- $854.08 a fortnight
- Rates effective
- 1 April 2026
- Born on or before 30 June 1959
- 10 yearsWork and Income, NZ Super and Veteran's Pension residency changes 2024, read 19 September 2026
- Born 1 July 1959 to 30 June 1961
- 11 yearsWork and Income, NZ Super and Veteran's Pension residency changes 2024, read 19 September 2026
- Born 1 July 1961 to 30 June 1963
- 12 yearsWork and Income, NZ Super and Veteran's Pension residency changes 2024, read 19 September 2026
- Born 1 July 1963 to 30 June 1965
- 13 yearsWork and Income, NZ Super and Veteran's Pension residency changes 2024, read 19 September 2026
- Born 1 July 1965 to 30 June 1967
- 14 yearsWork and Income, NZ Super and Veteran's Pension residency changes 2024, read 19 September 2026
- Born 1 July 1967 to 30 June 1969
- 15 yearsWork and Income, NZ Super and Veteran's Pension residency changes 2024, read 19 September 2026
- Born 1 July 1969 to 30 June 1971
- 16 yearsWork and Income, NZ Super and Veteran's Pension residency changes 2024, read 19 September 2026
- Born 1 July 1971 to 30 June 1973
- 17 yearsWork and Income, NZ Super and Veteran's Pension residency changes 2024, read 19 September 2026
- Born 1 July 1973 to 30 June 1975
- 18 yearsWork and Income, NZ Super and Veteran's Pension residency changes 2024, read 19 September 2026
- Born 1 July 1975 to 30 June 1977
- 19 yearsWork and Income, NZ Super and Veteran's Pension residency changes 2024, read 19 September 2026
- Born on or after 1 July 1977
- 20 yearsWork and Income, NZ Super and Veteran's Pension residency changes 2024, read 19 September 2026
- Years counted from
- age 20Work and Income, NZ Super and Veteran's Pension residency changes 2024, read 19 September 2026
The figures, and why there are several of each
From 1 April 2026 the fortnightly rates after tax at the M code are $1,110.30 for someone single and living alone, $1,024.90 for someone single and sharing accommodation, and $854.08 each where both partners qualify, which is $1,708.16 for the couple. Before tax the same rows are $1,294.74, $1,191.14 and $984.28 each.
The after-tax amount depends on the tax code. Work and Income publishes M, S, SH, ST and SA amounts on its NZ Super payment page. For someone single and living alone, the M amount is $1,110.30 and the S amount is $1,068.30 a fortnight; for someone single and sharing, the corresponding amounts are $1,024.90 and $982.90. Work and Income, NZ Super payment rates (opens in a new tab).
If NZ Super is the only income, the tax code is probably M. Other income may change the appropriate code. Secondary income is not automatically taxed at S: the appropriate secondary code depends on total annual income. Work and Income, NZ Super payment rates (opens in a new tab). Inland Revenue, secondary tax codes (opens in a new tab).
Rates increase every year on 1 April to track changes in the average wage, so the figures above are a fact about this year rather than a standing amount. Work and Income, NZ Super payment rates (opens in a new tab).
Not income tested, not asset tested
NZ Super can be paid while a recipient is working. Other income may change the tax code or affect other assistance; overseas pensions can affect the amount of NZ Super paid. Work and Income, NZ Super eligibility and other income (opens in a new tab).
Two things do move. Earning other income can change your tax code, which reduces what arrives after tax without changing the entitlement. And income does affect other payments, such as the Accommodation Supplement, which are tested even though NZ Super is not. Work and Income, NZ Super eligibility and other income (opens in a new tab).
The residence rule is no longer a flat number of years
Residence is counted in the years you have lived in New Zealand since you turned 20. You still need 5 of those years after you turned 50, and the total depends on your date of birth. The new criteria apply to people who turn 65 on or after 1 July 2024. Work and Income, NZ Super and Veteran's Pension residency changes 2024, read 19 September 2026 (opens in a new tab).
The requirement runs from 10 years for someone born on or before 30 June 1959 to 20 years for someone born on or after 1 July 1977. Work and Income publish the table that turns a date of birth into the number of years, and every band between those ends is listed beside this text as read from their NZ Super and Veteran's Pension residency changes 2024 page. Work and Income, NZ Super and Veteran's Pension residency changes 2024, read 19 September 2026 (opens in a new tab).
The change only becomes stricter with each step, so a flat requirement quoted from a page older than the change will understate what applies. Reaching 65 is still the trigger, and the age itself has not moved. Work and Income, NZ Super residence changes (opens in a new tab).
The tax code is the part you control
The tax code affects the payment after tax, rather than changing the gross rate for the same living situation. Other income can change which code applies. Work and Income's published table shows the amounts for each listed code. Work and Income, NZ Super payment rates (opens in a new tab).
A change in tax code can change the amount received after tax. Work and Income provides a change-of-tax-code form. Inland Revenue's secondary-code guidance distinguishes the codes by total annual income rather than treating every second income as S. Work and Income, NZ Super payment rates (opens in a new tab). Inland Revenue, secondary tax codes (opens in a new tab).