NZ Working for Families Tax Credit 2027 Calculator

Working for Families (WFF) is New Zealand's main family payment combining four credits: Family Tax Credit (per child), In-Work Tax Credit (working 20+ hours single / 30+ hours couple), Best Start (NZD 73/week per child under 3), and Minimum Family Tax Credit (top-up for very low-income working families). Above NZD 43,200/year, entitlement is abated 27 cents per dollar of additional income. Best Start has a separate abatement starting at NZD 85,000.

FTC + IWTC + Best Start Breakdown

Family Tax Credit (FTC): paid per child under 18 (or 19 if still in school). 2027 weekly rates approximately NZD 144 first child, NZD 117 subsequent. In-Work Tax Credit (IWTC): NZD 97.50/week (single + 3 kids), plus NZD 15/week per additional child. Requires working at least 20 hr/wk single or 30 hr/wk combined for couple. NOT available if receiving main benefit. Best Start: NZD 73/week per child under 3. Year 1 (under 1) is universal. Year 2-3 is income-tested with own abatement above NZD 85k. MFTC (Minimum Family Tax Credit): tops up income to NZD 35,316/year (after tax) for working families. Mutually exclusive with main benefit.

Abatement and Application

Standard abatement: 27 cents per dollar of family income above NZD 43,200. Applies to FTC + IWTC + MFTC combined. Best Start has its own separate abatement: 12.5 cents per dollar above NZD 85,000 (so middle-income families still keep Best Start while losing FTC). Apply via MyIR — IRD calculates entitlement and pays directly to nominated bank account. Choose weekly, fortnightly, or end-of-year lump sum. Family Boost (separate 2024 credit) refunds 25% of childcare costs up to NZD 75/week per child — claim quarterly via IRD if you pay early childhood fees. Re-check entitlement annually as income changes.

Last updated May 2026. Sources: Inland Revenue NZ, MSD.