Best Start Calculator NZ
Estimate your weekly Best Start tax credit for children in their first three years, and see how family income reduces it.
Best Start per week
Rounded down to the whole dollar, as IRD pays it
Per year
No income test reduction
Full entitlement per year
1 child
An estimate for a full year. You must be registered for Working for Families, and Best Start starts after any paid parental leave payments stop. IRD works out your actual payments.
How Best Start works
| Year of the child's life | Income test |
|---|---|
| First year, born before 1 April 2026 | None. Paid in full whatever the family income. |
| First year, born on or after 1 April 2026 | Reduces by 21 cents per dollar over $79,000. |
| Second and third year | Reduces by 21 cents per dollar over $79,000. |
The full entitlement is $77 a week, up to $4,041 a year. IRD works out the reduction from your family income over $79,000 and rounds each instalment down to the whole dollar. The reduction is taken once for the whole family, so a second child adds a further full entitlement before the same reduction applies.
Your income type does not matter. Wages, self-employed income, a main benefit, NZ superannuation and a student allowance all count towards family income. Best Start is separate from the Family Tax Credit and In-Work Tax Credit, which use a different income threshold; the Working for Families calculator works out all four credits together, and the Working for Families rates page lists every rate.
You cannot receive Best Start and paid parental leave at the same time; Best Start starts after paid parental leave stops. The parental leave calculator covers the leave payment.
Frequently asked questions
How much is Best Start per week?
For 2026-27 the full entitlement is $77 a week, up to $4,041 a year, for each child in the first three years of life. IRD rounds instalments down to the whole dollar.
Is Best Start income-tested?
Yes, with one exception. For a child born on or after 1 April 2026, the weekly payment is reduced when family income exceeds $79,000. For a child born before that date the first year is not dependent on family income, and years two and three are income-tested.
How is Best Start reduced by income?
The entitlement reduces by 21 cents for every dollar of family income over $79,000. At roughly $98,243 a year of family income a single child's entitlement is used up. The reduction is taken once for the family, not once for each child.
What counts as family income for Best Start?
IRD says your income type does not matter. A salary or wage, self-employed income, a main benefit, NZ superannuation and a student allowance all count towards your family income when your entitlement is worked out.
Can I get Best Start while on paid parental leave?
No. IRD says you cannot receive Best Start and paid parental leave payments at the same time. If you register for both, your Best Start starts after your paid parental leave payments stop.
Do I have to apply for Best Start separately?
You need to be registered for Working for Families. If you already get Working for Families and have a baby, IRD says you may qualify for Best Start and you just need to tell it you have a new child.
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