Opener Mohammad Hafeez top-scored with 76 while skipper Misbah-ul made 47 and Haris Sohail 33 after Pakistan won the toss and decided to bat.
Paceman Matt Henry finished with 4-45 while Mitchell McCelnaghan took 3-56.
Pakistan lead the five-match series 1-0 after winning the first match in Dubai by three wickets.
Pakistan brought in Sohail Tanvir for Umar Gul while New Zealand made three changes with Kyle Mills, Jimmy Neesham and Nathan McCullum replaced by Corey Anderson, McClenaghan and Henry.
