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Family Support

Best Start Tax Credit

Best Start is a weekly tax credit from IRD for families with young children. It pays $77/week ($4,041/year) per child under 3. From 1 April 2026, Year 1 is income-tested for children born on or after that date — Years 2 and 3 have always been income-tested above $79,000.

What is this?

Best Start Tax Credit is administered by IRD. Income Tax Act 2007, subpart MD

Am I eligible?

  • You have a child under 3 years old
  • You're the principal caregiver and a NZ tax resident
  • For Years 2–3 (and Year 1 of babies born after 1 April 2026): family income below about $79,000 for the full rate

How much could I get?

$77/week per child under 3 — equivalent to $4,041 per year.

Income-tested above $79,000 family income, abating at 21¢ per dollar.

Paid fortnightly by IRD alongside Working for Families credits.

Rates current as of Budget 2025. Personal amounts depend on your situation.

How to apply

  1. Best Start is applied for through IRD as part of Working for Families
  2. Register through myIR after your child is born
  3. Provide your child's IRD number
  4. Note: From 1 April 2026, Year 1 is income-tested for children born on or after that date

Documents you'll need

  • · Child's birth certificate
  • · Child's IRD number
  • · Proof of income (if income-tested)
IRD application →

Frequently asked questions

Is Best Start income-tested in Year 1?

For children born on or after 1 April 2026, yes. For children born before that date, Year 1 remains universal — every family with a baby under 1 gets the full $77/week regardless of income. Years 2 and 3 have always been income-tested.

Can I get Best Start and paid parental leave at the same time?

You can receive Best Start while on paid parental leave, but some rules limit the overlap in the first weeks. IRD's myIR portal will show the exact start date once you register your baby's details.

How is Best Start paid?

Fortnightly, into your bank account, by IRD. It's administered through the same Working for Families system — you don't apply separately.

Related benefits you might also qualify for

Working for Families Tax Credit

Working for Families pays weekly tax credits to families with children. See 2026 rates, income thresholds, abatement rules and how to register with IRD.

Childcare Subsidy

Childcare Subsidy pays up to $6.72/hour for approved childcare. See 2026 rates, income brackets and how to apply via MSD.

Community Services Card

The Community Services Card cuts GP fees, prescription costs and unlocks higher subsidies. See 2026 income thresholds and how to apply via MyMSD.

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