What this calculator answers
It estimates the Best Start weekly and annual rate for one child on a selected date in 2026/27. The result accounts for the child's first, second or third year, the 1 April 2026 transition and Paid Parental Leave timing.
New Zealand · 2026/27 Working for Families estimate
Best Start payment calculator NZ
Estimate the Best Start tax credit for one child from their birth date, your annual family income and the date Paid Parental Leave finishes. See whether the 2026 income test applies and how the estimated payment is worked out.
Calculation year: 1 April 2026 to 31 March 2027
Estimated weekly Best Start
$59/week
This is the estimated regular weekly amount on 15 October 2026 for one child. Inland Revenue confirms the actual entitlement.
- Child's Best Start year
- Year 1 of 3
- Full annual entitlement
- $4,041.00
- Income test
- Applies above $79,000
- Income above threshold
- $4,500.00
- Income reduction (21%)
- −$945.00
- Annual entitlement rate
- $3,096.00
- Potential fortnightly payment
- $119.00
- Potential start
- 15 October 2026
- Third birthday
- 1 June 2029
Regular instalments are rounded down. Inland Revenue squares up Working for Families after the tax year using actual family income and circumstances, so an overpayment may need to be repaid.
Best Start estimate only: Inland Revenue or Work and Income confirms Working for Families eligibility and payments. This calculator does not include the other Working for Families tax credits.
Use Working for Families income
Family income is generally your income and your partner's income combined, plus or minus required family-scheme adjustments. It can differ from the salary total on one payslip, so use the income estimate held for Working for Families where possible.
How the Best Start payment is calculated
For the official 2026/27 example, family income of $83,500 is $4,500 above the threshold. The 21% reduction is $945.00, leaving an annual rate of $3,096 or $59 a week after instalment rounding.
- 1
Check the child’s year
Use the birth date and selected date to identify the first, second or third year and whether the post-April 2026 rules apply.
- 2
Apply the income test
Where required, subtract $79,000 from family income and reduce the annual entitlement by 21% of the excess.
- 3
Check payment timing
Best Start cannot overlap Paid Parental Leave for the same child and stops when the child reaches their third birthday.
Best Start rules before and after 1 April 2026
The child's birth date changes when family income begins reducing the payment. The maximum annual rate is the same in both cases for 2026/27.
| Child's birth date | First year | Second and third years |
|---|---|---|
| Before 1 April 2026 | Full rate without an income test | Income-tested above $79,000 |
| On or after 1 April 2026 | Income-tested from the start | Income-tested above $79,000 |
Who can qualify for Best Start
Best Start is one of four Working for Families payments. You generally need to be at least 16, care for a dependent child as the principal caregiver and meet the residency requirements. The calculator does not decide those tests or shared-care treatment.
Paid Parental Leave changes the start date
You cannot receive Best Start and Paid Parental Leave for the same child at the same time. If both apply, Best Start can begin after Paid Parental Leave ends. Payments for an eligible older child can continue.
Income changes can create a square-up
Weekly or fortnightly Working for Families payments use estimated family income. Inland Revenue works out the actual entitlement after the tax year. Update an income or family change promptly to reduce the risk of an overpayment.
What this tool deliberately excludes
The result is for one child and Best Start only. It does not calculate Family Tax Credit, In-Work Tax Credit, Minimum Family Tax Credit, a complete tax-year lump sum, shared care or family-income adjustments.
Official Best Start and Working for Families sources
KiwiTools uses the published 2026/27 rate, threshold and transition rules. Check myIR or the responsible agency for the family income held, registration status and confirmed entitlement.
Frequently asked questions
How much is the Best Start payment in 2026/27?
The full annual Best Start entitlement is $4,041 per eligible child for 2026/27. Inland Revenue describes this as $77 a week because regular instalments are rounded down to the nearest dollar.
What is the Best Start income threshold?
Where income testing applies, the annual entitlement reduces by 21 cents for every dollar of family income above $79,000. Income testing applies from the first year for children born on or after 1 April 2026.
Are babies born before 1 April 2026 income tested?
Their first year remains unaffected by family income. Income testing applies in the second and third years. The calculator uses the child’s birth date and selected calculation date to apply this transition.
Can I get Best Start while receiving Paid Parental Leave?
Not for the same child at the same time. Best Start can begin after Paid Parental Leave finishes. Eligible Best Start payments for an older child can continue.
What counts as family income for Best Start?
Working for Families uses the income of you and your partner, plus or minus required family-scheme adjustments. Some non-taxable income, child support and other adjustments can make it different from a salary total.
Do I need to register for Working for Families?
Yes. Best Start is one of the Working for Families tax credits. You must meet the Working for Families requirements and tell Inland Revenue about the child.
Does this calculate all Working for Families payments?
No. It estimates Best Start for one child only. It does not calculate Family Tax Credit, In-Work Tax Credit, Minimum Family Tax Credit, shared-care adjustments or your final Inland Revenue entitlement.
Best Start payment guides
Check eligibility and income rules, prepare a Working for Families application and understand how Paid Parental Leave changes the start date.
Best Start Payment NZ 2026/27: Rates and Eligibility Guide
Understand the NZ Best Start payment for 2026/27, including the $4,041 rate, eligibility, birth-date rules, family income, payment timing and applications.
Read guideBest Start Income Limit 2026/27: Threshold and Examples
See how the $79,000 Best Start income threshold works in 2026/27, which children are income-tested, the 21% reduction and practical NZ payment examples.
Read guideHow to Apply for Best Start Payments in New Zealand
Follow the NZ Best Start application process, including Working for Families registration, child IRD numbers, family-income estimates, myIR and payment timing.
Read guideBest Start vs Paid Parental Leave: What Parents Need to Know
Understand how NZ Best Start and Paid Parental Leave interact, when Best Start begins, what happens for an older child and why family income still matters.
Read guide