FamilyBoost explained

FamilyBoost is a refund of part of what you pay for early childhood education (ECE). Inland Revenue pays it, and you claim it once a quarter. For quarters ending after 1 July 2025 it refunds 40% of your ECE fees, up to $1,560 a quarter, for households earning under $57,286 a quarter. That's about $229,000 a year. It's separate from Working for Families, and you can get both.

What FamilyBoost pays

The amount depends on your household income in the quarter you're claiming for. Inland Revenue's rules, as at April 2026:

A quarter is 13 weeks, so the $1,560 cap works out to $120 a week. Inland Revenue says that is the maximum weekly amount, and it's reached on fees of $300 a week.

Only fees you're required to pay count. Donations don't, and neither does any subsidy that already covers part of the bill, such as the Childcare Subsidy from Work and Income. Optional charges on the invoice, like meals or nappies, do count.

What changed on 1 July 2025

FamilyBoost started on 1 July 2024 as a 25% refund. The Income Tax (FamilyBoost) Amendment Act 2025 made it more generous for quarters ending after 1 July 2025, so the first quarter under the new rules was July to September 2025, claimable from 1 October 2025.

If you're claiming an older quarter now, the old figures apply to it. You have four years to put a claim in.

A worked example

These are our sums using Inland Revenue's formula, not Inland Revenue's own examples. Inland Revenue has a FamilyBoost calculator in myIR for your exact numbers.

Household income $20,000 a quarter, fees $250 a week

• Fees for the quarter: $250 × 13 weeks is $3,250.
• 40% of $3,250 is $1,300.
• Income is under $35,000, so the full cap of $1,560 applies. $1,300 is below it.

FamilyBoost: $1,300 for the quarter, or $100 a week.

Household income $45,000 a quarter, fees $300 a week

• Fees for the quarter: $300 × 13 is $3,900. 40% of that is $1,560.
• Income is $10,000 over $35,000. 7 cents × $10,000 is $700.
• The reduced cap is $1,560 minus $700, which is $860.
• You get the lesser of $1,560 and $860.

FamilyBoost: $860 for the quarter, about $66 a week. $45,000 a quarter is $180,000 a year, so a household on that income still gets a meaningful amount.

Household income $55,000 a quarter, fees $200 a week

• Fees for the quarter: $2,600. 40% is $1,040.
• Income is $20,000 over $35,000. 7 cents × $20,000 is $1,400.
• The reduced cap is $1,560 minus $1,400, which is $160.

FamilyBoost: $160 for the quarter. At $57,286 the cap reaches zero, which is why the payment stops there.

Who can get it

• You're the caregiver of a child or children aged 5 and under. Inland Revenue counts a child up to the day before their 6th birthday.
• You pay fees to a licensed ECE provider. You can check a centre's licence on Education Counts' Early Learning Services finder. Kōhanga Reo count too.
• You're a New Zealand tax resident.
• Your household income is under $57,286 for the quarter.

FamilyBoost is paid per household, not per child, so the $1,560 cap is shared across all your children. If you have a partner, only one of you registers. Separated parents who each have regular day-to-day care of the child can each claim, as long as each has their own ECE costs and separate invoices.

How household income is worked out

Household income means yours and your partner's together. Inland Revenue works it out per quarter:

• Income taxed before you get it, like salary and wages, is counted from the quarter you're claiming for.
• Other income, like self-employed income or schedular payments, comes from your latest income tax return divided by four. You need to have filed that return before you can claim.
• If you have both kinds, Inland Revenue uses whichever is greater.

Because the test is quarterly, a household that earns unevenly through the year can qualify in some quarters and not others. See the tax brackets for what a quarter's salary looks like after tax.

How to claim

There are two steps: register once, then claim after each quarter.

1. Register in myIR

Log in to myIR, choose I want to… and then Register for FamilyBoost. You'll need each child's full name, date of birth and IRD number, your New Zealand bank account, and your partner's name, date of birth and IRD number if you have one. You can add your ECE provider's name, address and licence number now or when you claim. If a child doesn't have an IRD number yet, see how to get an IRD number.

2. Claim after the quarter ends

The quarters are 1 July to 30 September, 1 October to 31 December, 1 January to 31 March and 1 April to 30 June. You can claim any time after a quarter ends, but not partway through one. In myIR, open your FamilyBoost account and choose Claim FamilyBoost, enter the details and upload your invoices or your provider's quarterly statement. Inland Revenue prefers the quarterly statement, so ask your centre for one, and don't upload both. PDFs are best; a clear photo works if that's all you have.

Inland Revenue pays most refunds within 15 working days, to your bank account or, if you choose, as a transfer to another IRD number. If you forgot an invoice, you can add it later through Update a claim, up to the quarter's maximum.

FamilyBoost and the other family payments

FamilyBoost doesn't reduce your Working for Families payments and isn't counted as income for them. If you have a baby under 3, check Best Start too, and if you're on paid leave with a newborn, paid parental leave. Families on a low income may also qualify for the Childcare Subsidy from Work and Income, which is separate; FamilyBoost is only paid on the part of the fee you pay yourself.

Common questions

Sources: Inland Revenue, FamilyBoost, How much FamilyBoost can you claim (updated 9 April 2026), Can you get FamilyBoost, FamilyBoost overview, Register for FamilyBoost, Claim your FamilyBoost, Update a claim and the media release Updated calculator for FamilyBoost changes (1 October 2025); Income Tax (FamilyBoost) Amendment Act 2025. Checked October 2026.