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2023 Income tax assessments | From now until the end of July we’re issuing income tax assessments. Most people will receive theirs by 10 June. Timelines at the end of the tax year.

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  1. Living in New Zealand with a student loan

Repaying my student loan when I am self-employed or earn other income

Student loans
Student loans
  • Living in New Zealand with a student loan
    • Repaying my student loan when I earn salary or wages
    • Repaying my student loan when I am self-employed or earn other income
      • Work out if you have an end-of-year student loan repayment
      • Interim student loan repayments
    • When I pay off my student loan
    • I want to study

Student loans Dates

  • AUG 28
    Interim student loan repayments are due. They count towards your end-of-year repayment obligation.
  • SEP 30
    Overseas-based student loan repayment due if you do not have a temporary repayment suspension.
  • JAN 15
    Interim student loan repayments are due. They count towards your end-of-year repayment obligation.
  • All Student loans dates

If you earn any income other than salary and wages, you may need to make your own student loan repayments. The amount of your repayments depends on your salary and wage income plus any adjusted net income. 

The amount you have to pay to your student loan each year is 12% of every dollar you earn over the repayment threshold. For the 2024 tax year the annual repayment threshold is $22,828.

Adjusted net income

Adjusted net income is any income you earn that is not salary or wages, minus any expenses. Losses are not included in your adjusted net income.

Adjusted net income includes income from:

  • self-employment and contracting work
  • withholding tax income
  • trust income
  • interest, dividends and Māori authority distributions
  • shareholder salary
  • casual agricultural and election day work
  • rental properties
  • overseas income and investments
  • partnership income
  • directors' salary
  • selling property - if the sale is considered taxable.

Buying and selling residential property

If you have any of the above income sources, you will need to file an income tax return at the end of the tax year.

Adjusted net income also includes other sources of income that may not need to be declared on an income tax return.

You'll need to file an Adjust your income - IR215 form if you receive any of these other sources of income.

Adjust your income for Working for Families and student loans

End-of-year repayment obligation on adjusted net income

If you have adjusted net income, you will have an end-of-year repayment obligation if your adjusted net income:

  • is $500 or more
  • plus any salary and wage income is over the annual repayment threshold. 

Work out when you'll pay off your student loan

Use our student loan repayment calculator if you want to see how long it will take to pay off your loan.

Student loan repayment calculator


Pages in this section
  • Work out if you have an end-of-year student loan repayment You need to make your own repayments to your student loan when you're self-employed or earn income other than salary or wages. The amount will depend on your adjusted net income.
  • Interim student loan repayments You'll have to make interim repayments in the next tax year if your end-of-year repayment is $1,000 or more. These help you spread the load of your repayments instead of having to pay a lump sum.

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Last updated: 27 Feb 2023
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