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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.

Spending tables for 2026

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

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
$7,011 plus 15 cents for each dollar over $41,245 $9,899 plus 23 cents for each dollar over $41,245 $11,136 plus 26 cents for each dollar over $41,245
1 child 2 children 3 or more children
$13,198 plus 12 cents for each dollar over $82,490 $19,385 plus 20 cents for each dollar over $82,490 $21,860 plus 25 cents for each dollar over $82,490
1 child 2 children 3 or more children
$18,147 plus 10 cents for each dollar over $123,734 $27,634 plus 18 cents for each dollar over $123,734 $32,171 plus 24 cents for each dollar over $123,734
1 child 2 children 3 or more children
$22,271 plus 7 cents for each dollar over $164,978 $35,058 plus 10 cents for each dollar over $164,978 $42,070 plus 18 cents for each dollar over $164,978
1 child 2 children 3 or more children
$25,158 $39,182 $49,494
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
$9,486 plus 22 cents for each dollar over $41,245 $11,961 plus 28 cents for each dollar over $41,245 $13,198 plus 31 cents for each dollar over $41,245
1 child 2 children 3 or more children
$18,560 plus 12 cents for each dollar over $82,490 $23,510 plus 25 cents for each dollar over $82,490 $25,984 plus 30 cents for each dollar over $82,490
1 child 2 children 3 or more children
$23,509 plus 10 cents for each dollar over $123,734 $33,821 plus 20 cents for each dollar over $123,734 $38,357 plus 29 cents for each dollar over $123,734
1 child 2 children 3 or more children
$27,633 plus 9 cents for each dollar over $164,978 $42,070 plus 13 cents for each dollar over $164,978 $50,318 plus 20 cents for each dollar over $164,978
1 child 2 children 3 or more children
$31,345 $47,432 $58,567

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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Last updated: 17 Jul 2025
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