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NZ Student Loan Repayment Guide: How Much Do You Repay?

A complete guide to New Zealand student loan repayments — threshold, rate, automatic deductions, and how to pay off your loan faster.

Published 8 February 2026

New Zealand’s student loan system is unique — loans are interest-free for NZ-based borrowers and repayments are automatically managed through the PAYE system.

Repayment Threshold and Rate

You only repay student loan when your income exceeds the repayment threshold.

Detail2025-262024-25
Threshold$22,828/year ($439/week)$22,828/year ($439/week)
Rate12% above threshold12% above threshold

No repayments are required if your income is below $22,828.

How Repayments Are Calculated

Formula: (Gross income − $22,828) × 12%

Example: $50,000 salary

  • Repayable income: $50,000 − $22,828 = $27,172
  • Annual repayment: $27,172 × 12% = $3,260.64
  • Monthly: $271.72 | Weekly: $62.71

Example: $80,000 salary

  • Repayable income: $80,000 − $22,828 = $57,172
  • Annual repayment: $57,172 × 12% = $6,860.64

PAYE Deductions

If you’re employed, repayments are automatically deducted by your employer alongside PAYE tax. You must tell your employer you have a student loan — they’ll use the correct tax code (e.g. M SL instead of M).

If you’re self-employed, repayments are made through provisional and terminal tax.

Interest

For NZ-based borrowers, there is no interest on student loans. Interest only accrues if you:

  • Live outside New Zealand for more than 183 days, or
  • Fail to make required repayments

Paying Off Your Loan Faster

You can make voluntary extra repayments through myIR at any time. There is no penalty for early repayment. Extra payments reduce your loan balance directly.

Overseas Borrowers

If you move overseas for more than 183 days, interest starts accruing (currently 3.5–5% depending on circumstances). You must make scheduled repayments directly to IRD based on your worldwide income.

Use our Student Loan Calculator to estimate your annual repayments.