NZ Best Start Tax Credit 2027 Calculator — Up to NZ$73/Week

Calculate your New Zealand Best Start Tax Credit for 2027 — up to NZ$73/week per child under 3, universal in year 1, then income-tested in years 2-3.

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Year 1: Universal

Every parent of a newborn (or adopted child under 3) gets NZ$73/week from birth to first birthday — no income test. Combined with Paid Parental Leave (different scheme), provides solid baseline for first year.

Year 2-3: Income-Tested

From child's first birthday until third birthday, the payment is income-tested. Family income up to NZ$79,000 = full NZ$73/week. Above that, abates 21 cents per dollar of income. Cuts to zero around NZ$96,000.

Combined With WFFTC

Best Start sits on top of Working for Families Tax Credit. You can receive both for under-3s, then transition to WFFTC alone at age 3. Apply via IR/MSD form within first month of birth for backpay coverage.

Apply Through IRD

Application: register baby's birth, then apply for Best Start via myIR or paper form IR764. Payment lands fortnightly in chosen bank account. Backdated up to 1 year if you missed initial registration.

Source: ird.govt.nz Best Start eligibility April 2026. Last updated: May 2026.