Back to Tax

Best Start Payment Calculator

Estimate Best Start payments for newborn children in New Zealand — $73 per week per child for the first year regardless of income, then income-tested up to age 3.

Updated 2026-27 FYData stays on your deviceIRD sourced data

Disclaimer

This calculator provides estimates for general information purposes only. Results should not be relied upon as professional financial, tax, or legal advice. Tax rates and thresholds are based on publicly available IRD data and may change. Always consult a qualified tax agent or financial adviser for advice specific to your circumstances.

Frequently Asked Questions

How much is the Best Start payment in NZ?
Best Start is $73 per week per child for the first year of a child’s life, regardless of family income. This is paid as a tax credit through IRD or as a regular payment from MSD (Work and Income). For years 2 and 3, the same $73/week is paid only if family income is below $79,000; above that threshold the payment abates by 21 cents per dollar of additional income, cutting out at around $97,090 of family income. Source: IRD — Best Start.
Who is eligible for Best Start?
You are eligible if you are the principal carer of a child born on or after 1 July 2018, and you (or your partner) are the parent or main caregiver. You must be a NZ tax resident, and the child must also be a NZ resident. You can claim Best Start in addition to Working for Families tax credits and Paid Parental Leave (PPL), although Best Start does not start until PPL ends. There is no income test for year 1; years 2–3 are income-tested. Source: IRD — Best Start.
How do I apply for Best Start?
You can apply for Best Start when you register your baby’s birth (online via SmartStart) and your details are passed to IRD. Alternatively, register through myIR. If you are already on a benefit from MSD, the payment may come through Work and Income instead. Most parents receive their first payment within 2–3 weeks of registration. Source: IRD myIR.

Best Start is a weekly payment from IRD for families with newborn children. Year 1 is universal ($73 per week per child) regardless of income; years 2 and 3 are income-tested and abate above $79,000 of family income.

How this calculator works

Enter your family income, number of qualifying children, and their ages. For year 1, you get the full $73/week. For years 2–3, the calculator applies the IRD abatement rate of 21 cents per dollar of family income above $79,000.

Best Start Payment (2026-27)

Year 1 (any income)$73 per week
Year 2-3 (income < $79,000)$73 per week
Year 2-3 abatement starts$79,000 family income
Abatement rate21c per $1 over threshold
Year 2-3 cuts out at~$97,090 family income

Worked Examples

Family with one newborn, $100,000 family income, child turns 2

Year 1: $3,796 (full); Year 2: $0 (income too high)

  1. Year 1: $73 × 52 = $3,796
  2. Year 2 income test: $100,000 - $79,000 = $21,000 over threshold
  3. Abatement: $21,000 × 21% = $4,410 reduction → wipes out $3,796 entitlement

Built and maintained by Konstantin Iakovlev. Data sourced from the IRD and official New Zealand government sources.

Last updated:

Official Sources