NZ Superannuation 2026 — Rates, Eligibility, and What You Need to Know
NZ Superannuation is New Zealand’s retirement payment for people aged 65 or over who meet the residency requirements. It doesn’t depend on your income or your assets, and you can keep working while you get it.
NZ Super starts at age 65 and doesn't depend on your income or your assets. From 1 April 2026, single people living alone receive $1,110.30/fortnight after tax (M code) — about $555/week. Couples (both qualifying) receive $1,708.16/fortnight combined after tax — about $854/week combined, $427 each. You need 10 to 20 years' NZ residency since age 20 (depending on your date of birth), with 5 years since age 50. Apply through Work and Income a few months before your 65th birthday.
Current NZ Super Rates (from 1 April 2026)
NZ Super is adjusted annually on 1 April, indexed to average wages. These are the confirmed rates from 1 April 2026 to 31 March 2027 — check Work and Income (workandincome.govt.nz) if you’re reading this after the next adjustment.
| Living situation | Fortnightly gross | Fortnightly after tax (M code) | Weekly after tax (M code) |
|---|---|---|---|
| Single, living alone | $1,294.74 | $1,110.30 | $555.15 |
| Single, sharing | $1,191.14 | $1,024.90 | $512.45 |
| Couple, both qualify (each) | $984.28 | $854.08 | $427.04 |
| Couple, both qualify (combined) | $1,968.56 | $1,708.16 | $854.08 |
Important: The gross amounts are before tax — NZ Super is taxable income, charged at your normal tax rate. The after-tax (M code) column is what most single retirees with no other income actually receive, assuming NZ Super is their only taxable income. If you have other income, your tax code (and take-home NZ Super) will differ.
Note on eligibility for couples: The option for a couple where only one partner qualifies for NZ Super to include the non-qualifying partner in their payment has been closed to new applicants since 9 November 2020. If only one partner in a couple meets the age and residency criteria, only that partner can now receive NZ Super in their own right (typically at a lower, “couple” rate rather than the “single” rate) — the non-qualifying partner cannot be added to the payment. Couples in this situation should check their specific entitlement with Work and Income, as the exact rate depends on individual circumstances.
Eligibility Requirements
Age
- Must be 65 years or older
Residency and citizenship
You must be:
- A NZ citizen or permanent resident at the time of application
- Ordinarily resident in NZ (living in NZ) when you apply
Residency history
- 10 to 20 years living in NZ since age 20, depending on your date of birth: 10 years if born on or before 30 June 1959, one more year for each two-year birth band after that, and 20 years if born on or after 1 July 1977
- Those years must include 5 since age 50 (they don’t need to be consecutive)
Residency gaps (time overseas) can affect eligibility. If you’ve spent significant time overseas, check with Work and Income about whether your history qualifies. Some periods overseas may still count (e.g., if on government service).
No income or asset test
Whether you can get NZ Super doesn’t depend on your income or your assets, and you can work while you get it. Other income can change the tax code you use, so your payment after tax may be less, and an overseas pension can affect your payments.
Tax Treatment
NZ Super is taxable income. It is taxed at your normal income tax rate under PAYE. Most retirees with NZ Super as their only income use the M tax code (standard rate) or S tax code (secondary income if they also have other taxable income).
After-tax NZ Super (single, living alone, from 1 April 2026):
| Tax code | After-tax fortnightly | Annual after-tax (approx.) |
|---|---|---|
| M (primary, no other income) | $1,110.30 | ~$28,868 |
If you have other income (KiwiSaver drawdown, investment income, rental income), use the S tax code on one of them to avoid underpaying tax during the year.
Living Alone Payment
If you’re single and live entirely alone (no flatmates, no boarders), you may qualify for the Living Alone Payment. This is a supplement on top of the standard NZ Super rate and is reflected in the higher “living alone” rate vs “sharing” rate.
To qualify for the living alone rate:
- You must live by yourself in your own home or rental
- No other adults sharing your home
- Notify Work and Income if your living situation changes
How to Apply
Apply through Work and Income (workandincome.govt.nz):
- Apply up to 3 months before your 65th birthday — payments start from your birthday
- Apply online at workandincome.govt.nz, by phone (0800 552 002), or at a Work and Income office
- Provide: proof of age (birth certificate or passport), proof of residency history (passport with stamps, visa records, tax records)
- If you have a complex residency history (lived overseas significantly), gather documentation early
Work and Income processes most applications within a few weeks. Payments are made fortnightly, directly to your bank account.
NZ Super While Still Working
There is no work test for NZ Super. You can receive the full NZ Super payment while continuing to work at any level of income. NZ Super is simply taxed as income alongside your employment earnings.
Effect on Other Entitlements
Working for Families tax credits: NZ Super is counted as income for Working for Families purposes. In most retirement scenarios this is not relevant, but for couples where one partner is younger and has dependent children, take advice.
Residential Care Subsidy: If you enter a rest home or hospital-level care, NZ Super continues but most is used to contribute to care costs. The government subsidy (WINZ means-tested) tops up the rest.
Overseas Portability
If you move overseas after starting NZ Super, payments can continue — but may be reduced based on overseas pension arrangements. NZ has social security agreements with some countries (Australia, UK, Netherlands, etc.) that affect portability.
NZ Super in Australia: NZ citizens who move to Australia can continue receiving NZ Super (adjusted for Australian pension received). The rules are complex — check Work and Income before moving.
NZ Super in other countries: Contact Work and Income to understand your specific situation. Moving overseas without notifying them can result in overpayment recovery.
The Future of NZ Super
The current eligibility age of 65 has been debated. Previous governments proposed raising it to 67 — as most comparable countries have done. As of 2026, the age remains 65, but the debate continues given demographic and fiscal pressures.
If you’re planning retirement in 20+ years, factor in the possibility that the age may rise — and build a plan that doesn’t rely entirely on NZ Super timing.
KiwiSaver and NZ Super — Timing
KiwiSaver also unlocks at 65 (not at a different age). Most people can access both simultaneously. For early retirees (before 65), the challenge is funding the years before both become available.
Next Steps
- Check Work and Income’s current NZ Super rates (workandincome.govt.nz)
- Verify your residency history qualifies — especially if you’ve lived overseas
- Apply a few months before your 65th birthday
- Plan your tax code setup for the year you start receiving NZ Super
→ Related: How Much to Retire in NZ | Retirement Planning NZ | Retirement Hub