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Child support

The child support formula uses these average costs of raising children in different circumstances.

Please note, this page is for your information only. The formula automatically calculates your child support based on the ages of your children and your income.

Child support will be reassessed when a child turns 13.

Why child support payments may change 

Spending tables for 2027

These child expenditure tables are used in the child support formula for 1 April 2026 to 31 March 2027.

Children aged 12 and under
If the income is between
1 child 2 children 3 or more children
17 cents for each dollar over 24 cents for each dollar over 27 cents for each dollar over
1 child 2 children 3 or more children
$7,305 plus 15 cents for each dollar over $42,972 $10,313 plus 23 cents for each dollar over $42,972 $11,602 plus 26 cents for each dollar over $42,972
1 child 2 children 3 or more children
$13,750 plus 12 cents for each dollar over $85,942 $20,196 plus 20 cents for each dollar over $85,942 $22,774 plus 25 cents for each dollar over $85,942
1 child 2 children 3 or more children
$18,907 plus 10 cents for each dollar over $128,913 $28,790 plus 18 cents for each dollar over $128,913 $33,517 plus 24 cents for each dollar over $128,913
1 child 2 children 3 or more children
$23,204 plus 7 cents for each dollar over $171,884 $36,525 plus 10 cents for each dollar over $171,884 $43,830 plus 18 cents for each dollar over $171,884
1 child 2 children 3 or more children
$26,212 $40,822 $51,565
Children aged 13 and over
If the income is between
1 child 2 children 3 or more children
23 cents for each dollar 29 cents for each dollar 32 cents for each dollar
1 child 2 children 3 or more children
$9,883 plus 22 cents for each dollar over $42,972 $12,462 plus 28 cents for each dollar over $42,972 $13,751 plus 31 cents for each dollar over $42,972
1 child 2 children 3 or more children
$19,336 plus 12 cents for each dollar over $85,942 $24,494 plus 25 cents for each dollar over $85,942 $27,072 plus 30 cents for each dollar over $85,942
1 child 2 children 3 or more children
$24,493 plus 10 cents for each dollar over $128,913 $35,237 plus 20 cents for each dollar over $128,913 $39,963 plus 29 cents for each dollar over $128,913
1 child 2 children 3 or more children
$28,790 plus 9 cents for each dollar over $171,884 $43,831 plus 13 cents for each dollar over $171,884 $52,425 plus 20 cents for each dollar over $171,884
1 child 2 children 3 or more children
$32,657 $49,417 $61,019

Using the tables for different age groups

If you have at least 2 children in different age groups, work out spending costs like this.

1.  Use the 12 and under table with your total number of children (regardless of age), then divide by the number of children. This gives you the cost per child for that age group.
2.  Repeat this process using the 13 and over table.
3.  Add up your costs for your children in different age groups.

Spending tables for 2027, 2026 and 2025

The income ranges are based on average weekly earnings for the June quarter of the previous tax year.

Child support expenditure tables 2027 (PDF 112KB) Download document
Child support expenditure tables 2026 (PDF 120KB) Download document
Child support expenditure tables 2025 (PDF 51KB) Download document

Where our figures come from

The income ranges are based on average weekly earnings for the June quarter of the previous tax year (1 April to 31 March). We use these average weekly earnings from Statistics New Zealand to create a yearly figure.

Last updated: 09 Feb 2026
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