Best Start Payment Calculator
Estimate Best Start payments for newborn children in NZ — $77 per week with abatement above $79,000 family income.
About this calculator
This calculator implements Best Start payment rates ($77/wk) from Inland Revenue (IRD). Last consulted 1 April 2026. Verify the figures yourself by following the link.
Current Best Start payment rates
FY 2026-27 (1 April 2026 review)- •Weekly payment per child: $77/wk
- •Annual per child: $4,041 (full year)
- •Eligibility age: Birth to age 3
- •Income test from year 1: Children born on/after 1 Apr 2026
- •Abatement: 21¢ per $1 over $79,000 family income
- •Cuts to $0 at: ~$98,000 family income
Source: IRD — Best Start
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.
How NZ Best Start payment is calculated
$4,041/year (about $77/week) per child for under-3s. From 1 April 2026 it is income-tested from year 1 for children born on/after that date (abates from $79,000 family income).
- 1
Annual per child
Base = $4,041/yr (~$77/wk) per child under 3 years old
Paid weekly to primary caregiver until child turns 3.
- 2
Income test from year 1 (2026)
From 1 April 2026: income-tested from year 1 (children born on/after that date)
Previously the first year was paid in full regardless of income.
- 3
Abatement
Full $4,041/yr if family income ≤ $79,000. Abates 21¢ per $1 above
Cuts to $0 at ~$98,000 family income.
- 4
Annual entitlement
Per_child_annual = $4,041 (less any abatement)
Full Best Start: $4,041/year per child (IRD publishes this as ~$77/week).
Worked example
Inputs: 1 child, family income $85,000
Result: Abatement: ($85k − $79k) × 21% = $1,260/yr. Net: $4,041 − $1,260 = $2,781/yr ≈ $53/wk.
Frequently Asked Questions
How much is the Best Start payment in NZ?
Who is eligible for Best Start?
How do I apply for Best Start?
Best Start is a payment from IRD for families with children under 3. From 1 April 2026 it is worth $4,041 a year per child (about $77 a week). For children born on or after 1 April 2026 it is income-tested from year 1, reducing above $79,000 of family income; children born earlier received a non-abated first year and are income-tested from year 2.
How this calculator works
Enter your family income, number of qualifying children, and their ages. The calculator applies the IRD abatement rate of 21 cents per dollar of family income above $79,000 — from year 1 for children born on or after 1 April 2026, and from year 2 for children born earlier.
Best Start Payment (2026-27)
| Annual per child | $4,041 (about $77/week) |
| Abatement threshold | $79,000 family income |
| Abatement rate | 21c per $1 over threshold |
| Income test applies | From year 1 (born on/after 1 Apr 2026) |
| Cuts out at | ~$98,243 family income |
Worked Examples
Family with one child born mid-2026, $100,000 family income
Best Start: $0 (income too high, income-tested from year 1)
- Full entitlement: $4,041/year (about $77/week)
- Income test from year 1 (born on/after 1 April 2026): $100,000 - $79,000 = $21,000 over threshold
- Abatement: $21,000 × 21% = $4,410 reduction → wipes out the $4,041 entitlement
Built and maintained by Konstantin Iakovlev. Data sourced from the IRD and official New Zealand government sources.
Last reviewed: