Child benefit in New Zealand (2026)
Last reviewed: 7 November 2026
In short: New Zealand pays Working for Families tax credits and Best Start through Inland Revenue. The family tax credit is reduced above a family income of $44,900. Residency and dependent-child conditions apply.
| Rule | What applies |
|---|---|
| Amount of child benefitChild benefit | Working for Families family tax credit: up to $7,921 a year ($152 a week) for the eldest child and $6,454 a year ($124 a week) for each other child. Best Start: up to $77 a week in a child's first three years. Amounts as shown by Inland Revenue on 7 November 2026, in New Zealand dollars. [1] |
| Age limit for the childChild benefit | A dependent child is 15 or under, or 16 or 17 and financially dependent, or 18 and financially dependent and still at school or a tertiary institution. The child must not be married, in a civil union or in a de facto relationship. Best Start covers a child's first three years. [2] |
| Residence conditionChild benefit | The parent must be a New Zealand resident and tax resident who has lived in New Zealand for 12 months in a row, or the child must be a New Zealand resident present in New Zealand. A dependent child must live with the claimant for at least a third of a 4-month period. People in New Zealand only on a temporary visa are not entitled. [3] |
| Income testChild benefit | Yes. The family tax credit is paid in full up to a family income of $44,900 and is then reduced by 27.5% of the income above that. Best Start for a child born on or after 1 April 2026 is reduced when family income is above $79,000. [1] |
| Where to claimChild benefit | Inland Revenue: register for Working for Families and Best Start through myIR. [4] |
Sources
- Inland Revenue: Family tax credit (consulted 7 November 2026) · all sources
- Inland Revenue: Dependent child (consulted 7 November 2026) · all sources
- Inland Revenue: Residency requirements (consulted 7 November 2026) · all sources
- Inland Revenue: Apply for Working for Families (consulted 7 November 2026) · all sources
Related pages
General information, not legal advice. Rules change: check the official source before you fly or ride.