NZ Best Start Payment Calculator
Calculate your NZ Best Start payment — $73/week per child for the first year (universal) plus income-tested payments in years 2 and 3.
| 2026 Best Start Rates | |
| Year 1 Rate (Universal) | — |
| Year 2-3 Maximum Rate | — |
| Year 2-3 Income Test Start | — |
| Year 2-3 Abatement Rate | — |
| Your Calculation | |
| Weekly Rate per Child | — |
| Number of Children | — |
| Total Weekly Payment | — |
Best Start is a New Zealand tax credit paying up to NZ$73/week per child for the first three years of life — universal in the first year and income-tested in years 2 and 3 — administered by Inland Revenue (IRD).
Year 1 Universal Payment
In the first year of a child's life (from birth to first birthday), Best Start pays NZ$73/week per child to every eligible family regardless of income. The only exclusion: families already receiving Paid Parental Leave for the same child — Best Start begins when PPL ends (source: ird.govt.nz).
Years 2 and 3 Income Test
From age 1 to age 3, Best Start is income-tested. Families with combined income up to NZ$79,000 receive the full $73/week. Above $79,000, the payment reduces by 21 cents for every dollar of income. At a family income of approximately $98,000, Best Start phases out entirely for that child.
Combining with Working for Families
Best Start is paid separately from Working for Families Tax Credits (FTC, IWTC). Families can receive both simultaneously. WFF is income-tested differently and includes the Family Tax Credit ($136-$182/week per child depending on age) and In-Work Tax Credit ($72.50/week for working families). Together with Best Start, low-to-middle income families can receive substantial tax-free family income support.
Last updated May 2026. Sources: IRD Best Start, Work and Income.