Best Start Tax Credit
Weekly support for families with young children
Best Start is a government payment that helps with the cost of raising a child in their early years. It provides $73 per week, per child (up to $3,796 per year), and is available from birth until your child turns 3, depending on your family income.
For babies born before 1 April 2026
When your baby is under 1 – Everyone gets it
From birth to your baby’s first birthday, all families are entitled to receive Best Start payments, regardless of income.
- You cannot receive Best Start and Paid Parental Leave (PPL) at the same time. You can receive Best Start before or after PPL.
- You don’t need to apply separately if you’ve already applied for Working for Families.
When your baby is between 1 and 3 years old
Best Start continues only for families earning under $97,000 per year.
Here’s how it works:
- You’ll receive the full payment ($73/week) if your family income is under $79,000
- Payments are reduced by 21 cents for every dollar earned over $79,000
- Payments stop completely once your income reaches about $97,000
For babies born on or after 1 April 2026
Best Start payments are income-tested (as above) from when your child is born.
Other eligibility criteria also apply, so head to Inland Revenue for more information: ird.govt.nz/working-for-families/types/best-start