Child's age and related spending levels

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.

Spending tables for 2026

These tables are used in the child support formula for 1 April 2025 to 31 March 2026.

Children aged 12 and under

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
$6,640 plus 15 cents for each dollar over $39,060	$9,374 plus 23 cents for each dollar over $39,060	$10,546 plus 26 cents for each dollar over $39,060

1 child	2 children	3 or more children
$12,499 plus 12 cents for each dollar over $78,119	$18,358 plus 20 cents for each dollar over $78,119	$20,701 plus 25 cents for each dollar over $78,119

1 child	2 children	3 or more children
$17,186 plus 10 cents for each dollar over $117,178	$26,170 plus 18 cents for each dollar over $117,178	$30,466 plus 24 cents for each dollar over $117,178

1 child	2 children	3 or more children
$21,092 plus 7 cents for each dollar over $156,237	$33,201 plus 10 cents for each dollar over $156,237	$39,840 plus 18 cents for each dollar over $156,237

1 child	2 children	3 or more children
$23,826.	$37,107	$46,871

Children aged 13 and over

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
$8,984 plus 22 cents for each dollar over $39,060	$11,327 plus 28 cents for each dollar over $39,060	$12,499 plus 31 cents for each dollar over $39,060

1 child	2 children	3 or more children
$17,577 plus 12 cents for each dollar over $78,119	$22,264 plus 25 cents for each dollar over $78,119	$24,607 plus 30 cents for each dollar over $78,119

1 child	2 children	3 or more children
$22,264 plus 10 cents for each dollar over $117,178	$32,029 plus 20 cents for each dollar over $117,178	$36,325 plus 29 cents for each dollar over $117,178

1 child	2 children	3 or more children
$26,170 plus 9 cents for each dollar over $156,237	$39,841 plus 13 cents for each dollar over $156,237	$47,652 plus 20 cents for each dollar over $156,237

1 child	2 children	3 or more children
$29,685	$44,919	$55,464

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 2025, 2024 and 2023

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

Child support expenditure tables 2026 (PDF 120KB) Download document

Child support expenditure tables 2025 (PDF 51KB) Download document

Child support expenditure tables 2024 (PDF 77KB) Download guide

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.

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