FamilyBoost Rebate Calculator
Estimate your FamilyBoost childcare rebate. Up to $120/week (40% of ECE fees) for households earning under $229,144/year. Updated for the 2025 expansion.
About this calculator
This calculator implements FamilyBoost rebate rules (max $120/wk, $229k income cap) from Inland Revenue (IRD). Last consulted 18 May 2026. Verify the figures yourself by following the link.
Current FamilyBoost rebate rates
Income Tax (FamilyBoost) Amendment Act 2025- •Rebate proportion: 40% of ECE fees (was 25%)
- •Maximum weekly rebate: $120/wk (was $75/wk)
- •Fee cap: $300/wk of ECE fees count
- •Full rebate threshold: Up to $35,000/quarter income
- •Cuts to $0: $57,286/quarter (~$229,144/yr)
- •Eligible child age: Under 6 in licensed ECE
Source: IRD — FamilyBoost
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 FamilyBoost rebate is calculated
40% of your licensed ECE fees, capped at $120/week. Abates above $35,000/quarter household income, cuts to $0 at $57,286/quarter (~$229,144/yr).
- 1
Cap weekly fees
Eligible_fees = min(weekly_ECE_fees, $300)
Fees above $300/wk don't increase the rebate.
- 2
Gross rebate
Gross_rebate = min(eligible_fees × 40%, $120)
40% rate set by FamilyBoost Amendment Act 2025.
- 3
Income abatement
If quarterly_income > $35,000: abatement = (excess) × $120 ÷ $22,286
Linear taper from $120 down to $0 between $35,000 and $57,286/quarter.
- 4
Net weekly rebate
Weekly_rebate = max(0, gross_rebate − abatement)
Quarterly claim = weekly × 13. Annual = weekly × 52.
Worked example
Inputs: Household $120k/yr, $280/wk ECE fees
Result: Quarterly income $30k (under $35k cap) → no abatement. Gross: min($280 × 40%, $120) = $112/wk. Annual: ~$5,824.
Frequently Asked Questions
How does FamilyBoost work in 2026?
What changed with FamilyBoost in 2025-26?
Can I claim FamilyBoost AND Working for Families or Best Start?
How do I actually claim my FamilyBoost rebate?
The FamilyBoost calculator estimates your early childhood education (ECE) fee rebate: 40% of licensed ECE fees up to $120 per week, for households earning under about $229,144 per year, under the rules expanded in 2025.
How this calculator works
FamilyBoost refunds part of what you pay a licensed early childhood provider for a child under six. Only the first $300 of weekly fees counts; the rebate is 40% of eligible fees, capped at $120 per week. The income test works on quarterly household income: up to $35,000 per quarter you receive the full rebate, and above that it tapers linearly, reaching zero at $57,286 per quarter — about $229,144 per year. You claim through myIR after each quarter, uploading your ECE invoices, and IRD pays the rebate as a lump sum (a quarter is 13 weeks, so a $112 weekly rebate arrives as roughly $1,456). The 40% rate and $120 cap took effect with the 2025 expansion, up from the original 25% and $75.
FamilyBoost parameters (2025 expansion)
| Rebate rate | 40% of licensed ECE fees (was 25%) |
| Maximum rebate | $120 per week (was $75) |
| Weekly fee cap | First $300 of fees counts |
| Full rebate up to | $35,000 household income per quarter |
| Rebate reaches zero at | $57,286/quarter (~$229,144/yr) |
| Eligible child | Under 6, in licensed ECE |
| How to claim | Quarterly via myIR with ECE invoices |
Worked Examples
Household income $120,000/yr, ECE fees $280/week
Rebate $112/week — about $1,456 per quarter, ≈ $5,824 per year.
- Quarterly income: $120,000 ÷ 4 = $30,000 — under $35,000, so no abatement
- Eligible fees: min($280, $300) = $280
- Rebate: min($280 × 40%, $120) = $112 per week
- Quarterly claim: $112 × 13 = $1,456; annual ≈ $5,824
Household income $180,000/yr, ECE fees $320/week
Rebate ≈ $66/week after abatement — about $860 per quarter (≈ $3,440/yr).
- Quarterly income: $180,000 ÷ 4 = $45,000 — $10,000 over the $35,000 threshold
- Eligible fees capped: min($320, $300) = $300 → gross rebate min($300 × 40%, $120) = $120
- Abatement: $10,000 × $120 ÷ $22,286 ≈ $53.85 per week
- Net rebate: $120 − $53.85 ≈ $66.15/week → $860 per quarter
Built and maintained by Konstantin Iakovlev. Data sourced from the IRD and official New Zealand government sources.
Last reviewed: