NZ Superannuation Eligibility & Rate Calculator (2027)

Eligibility Criteria (Age 65 + 10-Year Residence)

NZ Super is paid to anyone aged 65 or over who is a New Zealand citizen or resident, has lived in NZ for at least 10 years since age 20 (with 5 of those years over age 50), and ordinarily resides in NZ at the date of application. The 10-year residence requirement is rising to 20 years from 2042 — confirmed in the 2023 amendment to the NZ Super and Retirement Income Act.

Rates by Living Arrangement

NZ Super rates differ by household type — single living alone receives the highest rate, single sharing receives a lower rate (reflecting shared living costs), and couples each receive a lower rate again. Where only one partner is eligible (e.g., a younger partner), the eligible person receives the couple rate. Rates are adjusted annually on 1 April to track wage and price growth, whichever is higher.

Tax Codes on NZ Super (M, S, SH)

If NZ Super is your main income, use tax code M — taxed at 10.5% on the first $14,000 then 17.5% to $48,000. If you also work or have other income, NZ Super may use a secondary tax code (S, SH, or ST) at flat rates of 17.5%, 30%, or 33%. Using the wrong code can over- or under-tax you significantly — check via IRD when in doubt.

Working Past 65 and Overseas Pensions

You can receive NZ Super while continuing to work — there is no income test, and earnings do not reduce your Super. If you receive an overseas pension (UK State Pension, Australian Age Pension, etc.), Section 70 of the Social Security Act may deduct that overseas pension from your NZ Super, dollar-for-dollar. This rule is controversial and under active review.

Sources: msd.govt.nz NZ Super rates 1 April 2026, ird.govt.nz tax code guide. Last updated: May 2026.