New Zealand Superannuation

What Is This Payment?

New Zealand Superannuation is the government's universal retirement pension, administered by Work and Income (Ministry of Social Development). It has been paid to eligible New Zealanders aged 65 and over since the mid-1970s and is one of the most straightforward income support payments in the NZ system precisely because it is not means-tested.

Universal by design. Unlike retirement systems in many other countries, NZ Super is not income-tested or assets-tested. A retiree earning $200,000 a year in investment income receives exactly the same fortnightly payment as a retiree with no other income. This is an intentional policy design: retirees contribute to the cost of NZ Super by paying income tax on the payment itself.

Tax treatment. The fortnightly rates quoted throughout this page are before tax. When you apply, you nominate a tax code — most recipients use code M (if NZ Super is their primary income source) or S (if they have another primary income source). MSD withholds tax each fortnight. If your total annual income — NZ Super plus any employment, rental, or investment income — means more tax is owed than was withheld, you settle the difference via an IR3 return at end of year.

Two automatic linked payments. All NZ Super recipients are automatically issued a SuperGold Card, which provides free off-peak public transport on most networks and discounts from hundreds of partner businesses. Additionally, NZ Super recipients automatically receive the Winter Energy Payment during the 22-week winter period (typically May to October) — $20.46/week for a single person or $31.82/week for a couple — without needing to apply separately.

There is no activity test, no work requirement, and no limit on other income. NZ Super continues for the recipient's lifetime with no periodic renewal required.

How Much Can You Get?

Rates increased on 1 April 2026 and are set by annual review. All amounts are before tax and paid every two weeks.

Understanding the three tiers. The single living alone rate applies when you live by yourself or only with a dependent child — you bear full household costs alone, so the rate is highest. The single sharing rate applies when you share a home with other adults who are not your partner (for example, an adult flatmate or adult child); shared accommodation reduces individual living costs, so the rate is lower. The partnered rate applies when both you and your partner qualify for NZ Super; each receives the same partnered rate, giving a couple a combined $1,968.56/fortnight ($51,182/year).

2026 rate increase. From the 2025 rates (single alone $1,254.28/fortnight) to the 2026 rates ($1,294.74/fortnight), the single-alone rate increased by $40.46 per fortnight ($20.23/week). The partnered rate rose from $952.94/fortnight to $984.28/fortnight, an increase of $31.34 per fortnight each.

No abatement for other income. Unlike Jobseeker Support, NZ Super is never reduced because of employment income, investment income, rental income, or KiwiSaver drawdowns. A retiree who works full-time during retirement receives their full NZ Super rate on top of their salary, with no deduction.

Tax matters. The net amount you take home depends on your tax code and total annual income. At tax code M with no other income, deductions are minimal. Retirees with significant investment income may find that the combined income pushes them into a higher tax bracket, resulting in an end-of-year IR3 bill.

Eligibility Conditions

NZ Superannuation has two gates and no means test:

1. Age: age >= 65. You must have reached your 65th birthday. There is no upper age limit.
2. Residency status: residency_status in {australian_citizen, permanent_resident, qualifying_visa}. You must be ordinarily resident in New Zealand and hold one of: New Zealand citizenship, New Zealand permanent residence, or a visa that qualifies under the Social Security Act 2018. Most long-term residents on resident visas qualify; temporary and student visa holders do not.
3. No income test. There is no income threshold, abatement rate, or cut-out point for NZ Super. All eligible recipients receive the full applicable rate regardless of other income or wealth.
4. No assets test. Home ownership, savings, investments, and other assets have no effect on NZ Super entitlement or payment amount.

Work and Income may request proof of age and residency status at the time of application. Ongoing, recipients must notify MSD if their partner status, living arrangement, or overseas travel changes, as these can affect the applicable rate tier.

How To Apply

When to apply. Work and Income recommends applying 2 to 3 months before your 65th birthday so that your payment starts on the day you turn 65. If you apply after your birthday, your payment is backdated only to the date of application — there is no automatic backdating to your 65th birthday.

How to apply. You can apply in person at any Work and Income service centre or online through MyMSD at workandincome.govt.nz. In-person applications at a service centre are often approved the same day if all documents are in order.

Documents to have ready:

• Proof of identity (NZ passport, driver licence, or birth certificate).
• IRD number.
• Bank account number for direct credit.
• If not a NZ citizen: passport and visa or evidence of permanent residence.
• Proof of NZ residency if recently returned from overseas (utility bills, tenancy agreement).
• Tax code declaration (IR330) — most recipients use code M or S.

After approval. NZ Super is paid every fortnight directly to your nominated bank account. No annual renewal is required. You must notify MSD if you change your living arrangement (e.g., moving in with a partner or adult child), as this can affect your rate tier. Overseas travel for more than 26 weeks in a 52-week period may affect entitlement.

Apply for NZ Super at Work and Income →

Rule-Based Scenarios

Scenario 1 — Maata, single retiree, no employment income

Maata turns 65 and applies to Work and Income 6 weeks before her birthday. She lives alone in her own home and has no employment income, receiving only a small amount of interest on savings. Because NZ Super has no income test, the interest income is irrelevant to her entitlement. She qualifies for the single-living-alone rate: $1,294.74/fortnight ($647.37/week) before tax. Her savings and home ownership do not affect the payment in any way. MSD withholds tax at code M. At year end her total taxable income is below $48,000, so no additional tax is owed via IR3.

Scenario 2 — Inia and Hana, partnered couple, both 65+

Inia is 67 and Hana is 65. Both hold NZ citizenship and live together. Each qualifies independently for NZ Super at the partnered rate. Inia receives $984.28/fortnight and Hana receives $984.28/fortnight — a combined household income of $1,968.56/fortnight ($51,182/year) before tax. If Hana were still 63 and had not yet qualified, Inia alone would receive $1,294.74/fortnight at the single-living-alone rate rather than the partnered rate, because he lives in a home without another qualifying partner. The partnered rate only applies once both people in the couple qualify for NZ Super.

Scenario 3 — Rahul, 65, continues working full-time

Rahul turns 65 and applies for NZ Super while still working full-time as an engineer earning $95,000 per year. Because NZ Super has no income abatement, Rahul receives the full single-living-alone rate of $1,294.74/fortnight on top of his salary. His combined annual income is approximately $95,000 plus $33,663 in NZ Super, totalling around $128,663 before tax. MSD withholds tax at code S (secondary income). At year end Rahul files an IR3 to reconcile any under- or over-deduction, but his NZ Super entitlement is not reduced by a single dollar due to his employment income.

Common Mistakes

• Assuming NZ Super is income-tested. It is not. Many retirees are surprised to learn they receive the full $647.37/week single-alone rate regardless of other income, investment returns, or wealth. There is no threshold and no abatement.
• Not applying before the 65th birthday. Work and Income does not automatically back-pay to your 65th birthday if you apply late. Your payment starts from the application date only. Applying 2 to 3 months early ensures zero gap.
• Staying on the wrong rate tier after a living arrangement change. A retiree who moves from living alone (rate: $1,294.74/fortnight) to sharing a home with an adult child drops to the sharing rate ($1,191.14/fortnight). Failing to notify MSD can result in an overpayment that must be repaid.
• Forgetting the end-of-year tax obligation. NZ Super is taxable. Retirees with rental income, investment income, or part-time employment alongside NZ Super may owe additional tax at year end via IR3, even if MSD has withheld tax each fortnight. Selecting the wrong tax code (e.g., M instead of S) is a common source of unexpected bills.
• Confusing NZ Super with KiwiSaver. KiwiSaver is a separate voluntary retirement savings scheme. Withdrawing your KiwiSaver at 65 does not affect your NZ Super entitlement or rate. They are entirely independent.
• Not notifying MSD of partner status changes. Moving from single to partnered drops the individual rate from $1,294.74/fortnight (single alone) to $984.28/fortnight (each partner). Moving in with a new partner without telling MSD creates an overpayment liability of up to $310.46/fortnight, which MSD will recover.

Related Benefits

• SuperGold Card — automatically issued alongside NZ Super; provides free off-peak public transport and discounts at hundreds of businesses nationwide. No separate application required.
• Winter Energy Payment — automatically added for NZ Super recipients during the 22-week winter period; $20.46/week for a single person or $31.82/week for a couple, paid without a separate application.
• Accommodation Supplement — can be stacked on top of NZ Super for recipients who rent or board; subject to area-based weekly caps and an income test applied to income above NZ Super.
• Community Services Card — NZ Super recipients face a higher income threshold ($39,796/year for a single person); eligible retirees can hold both the Card and NZ Super simultaneously for reduced healthcare costs.
• KiwiSaver Government Contribution — separate retirement savings mechanism administered by Inland Revenue; receiving NZ Super does not affect KiwiSaver entitlement or the government contribution.
• Work Bonus — relevant for NZ Super recipients who return to part-time employment; provides a rebate on employment earnings without affecting the NZ Super rate itself.