Best Start Payment NZ 2026/27: Rates and Eligibility Guide

What Best Start is and how much it pays

Best Start is one of the four Working for Families tax credits. It supports an eligible family during a child's first three years. For 2026/27, the full annual rate is $4,041 per child. Inland Revenue shows this as $77 a week because regular instalments are rounded down to whole dollars.

The maximum is not guaranteed. The child must be inside the Best Start age period, the family must meet Working for Families requirements, and income testing may reduce the amount. Paid Parental Leave can also delay when Best Start begins for the same child.

Who can be eligible for Best Start

Best Start uses the wider Working for Families eligibility rules. Inland Revenue says an applicant generally needs to be at least 16, care for a dependent child, be the principal caregiver and meet the residency requirements. Shared care, a temporary tax exemption and changes in who cares for the child can need additional treatment.

You do not have to be the child’s parent, but you must fit the principal-caregiver rules. Registration is also required: if you already receive Working for Families, tell Inland Revenue about the new child; otherwise apply for Working for Families so all relevant credits can be assessed.

Follow the Best Start application stepsEstimate one child’s Best Start payment

Why 1 April 2026 matters

A child born on or after 1 April 2026 is income-tested from the beginning of their first year. That means the family-income estimate can reduce Best Start as soon as the payment becomes available, including after Paid Parental Leave finishes.

A child born before 1 April 2026 keeps the earlier transition rule: their first year is not reduced because of family income. Income testing begins from their first birthday and continues through the second and third years. Use an exact birth date instead of entering only the child’s age.

How family income changes the payment

Where income testing applies, start with the $4,041 annual rate. Family income above $79,000 reduces that rate by 21% of the excess. For example, $83,500 is $4,500 above the threshold, creating a $945 reduction and a $3,096 annual rate.

Working for Families family income is not always the number on one salary record. It generally combines the applicant’s and partner’s income and can include adjustments for child support, certain non-taxable amounts, a non-resident partner and other situations. Use the estimate recorded for Working for Families rather than guessing from take-home pay.

When payments start, stop and get reviewed

Best Start can begin from birth when Paid Parental Leave does not apply. If Paid Parental Leave is received for that child, Best Start begins after it finishes. The age period ends when the child reaches their third birthday. Older-child Best Start can continue while Paid Parental Leave is received for a new baby, if the older child remains eligible.

Working for Families can be paid weekly, fortnightly or as a lump sum after the tax year. Regular payments use estimated income and are squared up after 31 March when actual income is available. Tell Inland Revenue about income and family changes promptly because an overpayment may need to be repaid.