Retirement

Member Tax Credit

Last updated: July 2026 Reviewed & verified by Galvin Mendonca

Definition

A government contribution matching 25% of KiwiSaver contributions up to $260.72 per year for eligible members.

Key Takeaways

  • Member Tax Credit provides 50 cents for every dollar contributed, up to $260.72 per year.
  • Requires a minimum annual contribution of $1,042.86 to receive the full $260.72 credit.
  • Automatically credited to KiwiSaver accounts once per year around July.
  • Available to members aged 18+ who are not on a savings suspension.

Detailed Explanation

The Member Tax Credit (MTC), formerly called the Government Contribution, is a government incentive that encourages New Zealanders to save for retirement through KiwiSaver. The NZ government contributes 50 cents for every dollar you contribute to your KiwiSaver account, up to a maximum of $260.72 per year (requiring a minimum contribution of $521.43 annually).

To receive the full $260.72 MTC, you must contribute at least $1,042.86 per year to your KiwiSaver account. The MTC is automatically credited to your account once a year (around July) and is calculated based on contributions made between July 1 and June 30. The MTC is available to KiwiSaver members aged 18 and over who are not on a savings suspension.

Real-World Example If Sophie contributes $1,200 to her KiwiSaver account during the year, the government adds $260.72 as the Member Tax Credit. This means Sophie's account grows by $1,460.72 while she only paid $1,200 out of pocket—a guaranteed 21.7% return on her contributions.

Disclaimer: Definitions and explanations on this glossary page are provided strictly for general educational and informational purposes. They do not constitute formal financial, investment, legal, or tax advice. Financial regulations, caps, and limits change frequently. Always consult a qualified professional before making any financial decisions.
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