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NZ Super Guide — New Zealand Superannuation Eligibility and Payments

the New Zealand Superannuation (NZ Super). The guide covers the eligibility criteria (the age of 65, the residency requirements), the payment rates, the tax treatment of the NZ Super (the "P" tax code), the applications through the MSD, and the overseas portability rules.

NZ Super Eligibility

The NZ Superannuation is available to the individuals who: (a) have attained the age of 65 years, (b) are the New Zealand citizens or the permanent residents, (c) have resided in New Zealand for at least 10 years since the age of 20 (the "residence test"), with the 5 years of the continuous residence since the age of 50, and (d) are the ordinarily resident in New Zealand at the time of the application. The NZ Super is not means-tested — the eligibility does not depend on the income or the assets (unlike the Australian Age Pension and the NZ Veterans Pension).

Payment Rates and Tax

The NZ Super payment rates for the 2025-26 year (the "net" rates after the tax at the "P" tax code rate of 11.33%): the married couple (both qualify) — $1,046.12 per fortnight for each partner, the single living alone — $1,361.56 per fortnight, and the single sharing — $1,046.12 per fortnight. The NZ Super is paid by the Ministry of Social Development (MSD) through the fortnightly payments. The recipients can apply for the NZ Super through the MSD website or the local Service Centre. The NZ Super can be paid overseas under the social security agreements with the UK, Australia, Canada, Ireland, and the other countries.