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.
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.
Frequently Asked Questions
Is Best Start taxable?
No. It's a tax credit/benefit, not assessable income. Doesn't reduce other entitlements like accommodation supplement.
Can I get it while on Paid Parental Leave?
Yes. Best Start and PPL are separate — you receive both during PPL period. PPL is income from leave; Best Start is per-child benefit.
What if both parents work?
Use combined family income for the test. The payment goes to the principal caregiver (usually whoever is on PPL initially).
Does it apply to adopted children?
Yes — adopted, fostered, and orphan-care arrangements all qualify if you're the primary caregiver of a child under 3.
Is my data private?
Yes. All calculations run in your browser. Inputs are never sent, stored, or shared.