Best Start payments give extra support to your family over the 1st 3 years of your child’s life.
The full entitlement is $77 a week.
The payments are 1 of 4 types of Working for Families payments.
How to get Best Start
To get Best Start you need to be registered for Working for Families.
If you're registered for Working for Families
If you get Working for Families and you have a baby, you may qualify for Best Start. You just need to tell us you have a new child.
If you're not registered for Working for Families
If you're not registered for Working for Families, you can check if you meet the requirements.
Can you get Working for Families?
How Best Start works
The rules applying to you depend on when your child is born.
From 1 April 2026
For children born on or after 1 April 2026, the weekly payment of $77 is reduced when the family income exceeds $79,000.
Before 1 April 2026
For children born before 1 April 2026, the first year of Best Start tax credit is not dependent on your family income and you would receive the full weekly entitlement for the first year.
For the second and third year of the child’s life the weekly payment of $77 is reduced when the family income exceeds $79,000 in each of these years.
Summary of Best Start payments
| Year of your child’s life | If you're not getting paid parental leave | If you are getting paid parental leave | Amount of your Best Start payments |
|---|---|---|---|
| 1st year - child born from 1 April 2026 | Payments from the child’s birth until their 1st birthday | Payments from after any paid parental leave finishes until the child’s 1st birthday | Up to $77 a week but entitlement will reduce for every dollar you earn over $79,000 (up to $4,041) |
| 1st year - child born before 1 April 2026 | Payments from the child’s birth until their 1st birthday | Payments from after any paid parental leave finishes until the child’s 1st birthday | $73 a week (up to $3,838). This does not change no matter how much you earn. From 1 April 2026 this increases to $77 a week (up to $4,041) |
| 2nd year | Full year | Full year | Up to $77 a week but entitlement will reduce for every dollar you earn over $79,000 (up to $4,041) |
| 3rd year | Full year up until your child’s 3rd birthday | Full year up until your child’s 3rd birthday | Up to $77 a week but entitlement will reduce for every dollar you earn over $79,000 (up to $4,041) |
We round your instalments down to the nearest dollar. Rounding down means we do not count the cents. So $421.75 would become $421.
How much money can you expect?
Check out our calculator and chart for a quick estimate of your entitlement.
Your income type does not matter
You can get Best Start if you earn any type of income, including:
- a salary or wage
- self-employed income
- a main benefit
- NZ superannuation
- a student allowance.
If you get any of these payments, we’ll include them in your family income when we work out your entitlement.
Student allowance (MSD website)
Working out your family income
Best Start and paid parental leave
You cannot receive the Best Start and paid parental leave payments at the same time. If you register for both, your Best Start will start after your paid parental leave payments stop.
Working for Families and paid parental leave
Examples
The following examples show how we would work out Best Start payments for the Faraj family from the birth of their child until she turns 3.
The rates of Best Start are expected to change from year to year. In the examples we use the rates for the 2026-2027 tax year, but you can still get an idea of how everything works.
Samira Faraj and her partner Malik are expecting a baby. On 16 April 2026, Samira goes on paid parental leave to make necessary preparations.
Baby Azra is born on 1 June 2026, and Samira’s paid parental leave payments finish on 14 October 2026 (6 months after they start). Samira’s Best Start tax credit (BSTC) payments start on 15 October 2026.
The BSTC is abated from the start of eligibility. This means the amount Samira receives will depend on the family’s income from the beginning of the payment period.
The Faraj family earn $83,500 for the 2027 tax year.
Here’s how we work out the payments:
Abatement
The abatement is:
Family income: $83,500 - $79,000 (abatement threshold) = $4,500
$4,500 x 21% (abatement rate) = abatement of $945
Entitlement for the year
A full entitlement for a year: $4,041 - $945 (abatement) = $3,096
That’s $59 a week.
So, Samira receives $59 per week from 15 October 2026.
As the new tax year begins on 1 April, the abatement is recalculated based on the income expected in the new tax year. The Faraj family is estimated to earn $86,850 for the year 1 April 2027 – 31 March 2028. This changes the amount of abatement. Here is how we work out the payments:
Abatement
The abatement is:
Family income: $86,850 - $79,000 (abatement threshold) = $7,850
$7,850 x 21% = abatement of $1,648.50
Entitlement for the year
A full entitlement for a year: $4,041 - $1,648.50 (abatement) = $2,392.50
That’s $46 a week.
So, Samira receives $46 per week from 1 April 2027.
Note: For babies born before 1 April 2026, the first year of BSTC is not abated based on the family income.