Best Start is a weekly payment for families with a new baby. It's one of the four Working for Families payments, and Inland Revenue pays it. It runs until your child turns 3. The full rate is $77 a week per child, or $4,041 a year, from 1 April 2026.
What changed on 1 April 2026
The rules now depend on when your child was born.
- Born on or after 1 April 2026: Best Start is income tested from birth. You get less if your family income is over $79,000.
- Born before 1 April 2026: you get the full payment until your child's first birthday, whatever your family earns. The income test applies in the second and third years.
Best Start by year
| Year of your child's life | Amount |
|---|---|
| 1st year, born on or after 1 April 2026 | Up to $77 a week, reduced if family income is over $79,000 |
| 1st year, born before 1 April 2026 | $77 a week, whatever your income |
| 2nd year | Up to $77 a week, reduced if family income is over $79,000 |
| 3rd year, until the 3rd birthday | Up to $77 a week, reduced if family income is over $79,000 |
The first-year rate for babies born before 1 April 2026 was $73 a week. It rose to $77 from 1 April 2026.
The income threshold
When the income test applies, your Best Start reduces by 21 cents for every dollar of family income over $79,000 a year. Family income means your income and your partner's together. Any type of income counts, including wages, self-employed income, a benefit, NZ Super and a student allowance.
These weekly amounts come from Inland Revenue's 2026–27 chart.
| Family income a year (before tax) | 1 child | 2 children |
|---|---|---|
| Up to $78,500 | $77 | $154 |
| $83,001 to $84,500 | $55 | $132 |
| $89,001 to $90,500 | $31 | $108 |
| $95,001 to $96,500 | $7 | $84 |
| $96,501 and over | nil | $78 and falling |
With one child, Best Start runs out at a family income of about $98,000.
Inland Revenue's example
Samira and Malik's baby is born on 1 June 2026. Their family income for the year is $83,500.
- $83,500 minus $79,000 is $4,500.
- 21% of $4,500 is $945.
- $4,041 minus $945 is $3,096 for the year.
That's $59 a week. Inland Revenue rounds weekly payments down to the nearest dollar.
Best Start and paid parental leave
You can't get Best Start and paid parental leave at the same time. If you get both, Best Start starts when your parental leave payments finish. In Inland Revenue's example, Samira's parental leave ends on 14 October 2026 and Best Start starts the next day. See paid parental leave for those rates.
How to apply
You need to be registered for Working for Families.
- Already registered: tell Inland Revenue about your new child in myIR.
- Not registered: register for Working for Families in myIR or with Inland Revenue's registration tool. You'll need IRD numbers for you, your partner and your baby. See how to get an IRD number.
To qualify for Working for Families you must be 16 or older, be the principal caregiver of the child and meet the residency rules.
If you're on a main benefit and your only income is the benefit, you can choose to get Best Start through Work and Income. See Jobseeker Support rates.
Common questions
How much is Best Start a week?
Up to $77 a week per child from 1 April 2026. That's $4,041 a year.
Is Best Start income tested?
For babies born on or after 1 April 2026, yes, from birth. For babies born earlier, only in the second and third years. The test starts at $79,000 of family income.
How long does Best Start last?
Until your child turns 3.
Do I get Best Start for each child?
Yes. Each child under 3 can qualify. Two children on a family income up to $78,500 get $154 a week.
Does Best Start affect my other Working for Families payments?
It's paid on top of the Family Tax Credit and In-Work Tax Credit. Inland Revenue combines them into one payment.
Sources: Inland Revenue, Best Start, Changes to Best Start from 1 April 2026, Working for Families weekly payments 2027 (IR271), Register for Working for Families, Working for Families overview and Working for Families and MSD. Checked October 2026.
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