The Best Start payment in New Zealand in 2026: how much, who qualifies and how to apply
Financial advice is provided by Craig Smith Business Services Limited, trading as Smiths Insurance & KiwiSaver, a licensed Financial Advice Provider (FSP712931). QuoteHub is a trading name.
Best Start pays up to $77 a week per child, tax-free, from Inland Revenue, and for a child born on or after 1 April 2026 the payment is reduced once family income passes $79,000, for every year of the payment including the first (Inland Revenue, retrieved 9 September 2026). For a child born before 1 April 2026, the first year is paid in full regardless of income. The rule genuinely differs by your baby's birth date.
What Best Start actually pays
Best Start is one of four Working for Families payments, and it is specifically for the first three years of a child's life (Inland Revenue, retrieved 9 September 2026). The full weekly entitlement is $77, and the table below shows what changed and when.
Best Start's full weekly entitlement rose from $73 to $77 from 1 April 2026, and whether that full amount is income-tested in year one depends entirely on your child's birth date, as the table below sets out.
| Year of child's life | Child born before 1 April 2026 | Child born on or after 1 April 2026 |
|---|---|---|
| 1st year | $73 a week (up to $3,838), not income-tested. Rises to $77 (up to $4,041) from 1 April 2026 | Up to $77 a week (up to $4,041), reduced above $79,000 family income |
| 2nd year | Up to $77 a week, reduced above $79,000 family income | Up to $77 a week, reduced above $79,000 family income |
| 3rd year | Up to $77 a week, reduced above $79,000 family income | Up to $77 a week, reduced above $79,000 family income |
(Inland Revenue, Best Start, retrieved 9 September 2026.)
Payments are rounded down to the nearest dollar, so $421.75 becomes $421 (Inland Revenue, retrieved 9 September 2026). Best Start stops the week your child turns 3, and it does not run at the same time as paid parental leave: if you are receiving paid parental leave, your Best Start payments begin only after that leave payment stops.
How much do you get on Best Start?
Up to $77 a week per child from 1 April 2026, tax-free, paid weekly or fortnightly by Inland Revenue as part of Working for Families (Inland Revenue, retrieved 9 September 2026). Whether you get the full amount depends on your family income and, for the first year only, your child's birth date.
How much do you get for the Best Start Grant?
The same weekly rate applies regardless of what you call it: up to $77 a week, or up to $4,041 across a full year, before any income-based reduction (Inland Revenue, retrieved 9 September 2026). "Best Start" and "Best Start Tax Credit" (BSTC) refer to the same Inland Revenue payment.
What are the changes to Best Start payments in 2026?
Two changes landed together on 1 April 2026: the full weekly rate rose from $73 to $77, and for children born on or after that date, the first year of Best Start became income-tested for the first time, using the same $79,000 threshold that already applied to years two and three (Inland Revenue, retrieved 9 September 2026). A child born before 1 April 2026 keeps the old rule: full payment for the whole first year no matter what the family earns.
What is the income threshold for receiving the Best Start payment?
Payments start reducing once family income exceeds $79,000 for the relevant tax year, at an abatement rate of 21 cents for every dollar above that threshold, until the payment reaches zero (Inland Revenue, retrieved 9 September 2026). Below $79,000, the full $77 a week applies (subject to the birth-date rule for year one above).
What money am I entitled to when I have a baby?
Depending on your situation, up to three separate government payments can apply: paid parental leave while you are off work (up to $811.05 a week, for up to 26 weeks), Best Start once that leave payment ends or from birth if you are not on leave (up to $77 a week, to age 3), and Working for Families more broadly if you have dependent children and qualifying income (see Inland Revenue's Working for Families page, which this cluster does not build out further). None of the three involves KiwiSaver, and the government payments sit alongside, not instead of, your own life insurance and income protection planning for the new arrival, which our new-baby hub walks through in order.
How the income test works, with the published example
Best Start's abatement is calculated on your family income for the tax year the payment falls in, and Inland Revenue publishes a worked example that shows the mechanics clearly.
Family income above $79,000 reduces Best Start by 21 cents in the dollar, and the table below reproduces Inland Revenue's own published example.
| Step | Figure | Detail |
|---|---|---|
| Family income (2026/27 tax year) | $83,500 | The Faraj family's example income |
| Abatement threshold | $79,000 | Fixed for the tax year |
| Income above threshold | $4,500 | $83,500 minus $79,000 |
| Abatement | $945 | $4,500 x 21% |
| Full annual entitlement | $4,041 | One child, full year at $77/week |
| Reduced entitlement | $3,096 | $4,041 minus $945, equal to $59 a week |
(Inland Revenue, Best Start worked example, retrieved 9 September 2026.)
Because the abatement is recalculated at the start of each new tax year on 1 April, using your estimated income for the year ahead, your weekly payment can change even if nothing else about your family has changed.
Do I need to be on a benefit to get Best Start?
No. Best Start counts any type of income the same way, including salary or wages, self-employed income, a main benefit, NZ Superannuation or a student allowance, and includes it all in your family income when working out your entitlement (Inland Revenue, retrieved 9 September 2026).
Can both parents get Best Start separately?
No. Best Start is one payment per child, paid to the family (typically the primary caregiver), not a separate payment to each parent. If parents separate, Inland Revenue reassesses who receives it based on primary care arrangements.
Who can get Best Start
Eligibility does not depend on your work status or how you receive income; it depends on being the primary caregiver, your child's birth date and your residency.
Who qualifies for Best Start payments?
You can get Best Start if you are the primary caregiver of the child, the child was born on or after 1 July 2018, and you are an NZ citizen or resident (or care for a child who is a resident present in New Zealand) (govt.nz, Apply for Best Start payments, retrieved 9 September 2026). You also need to already be registered for Working for Families, or register at the same time you apply.
Does Best Start reduce if I already get Working for Families?
Best Start is one of the four Working for Families payments rather than a separate add-on, so it is assessed and paid alongside, not instead of, any other Working for Families entitlement you qualify for (Inland Revenue, retrieved 9 September 2026). Your total Working for Families payment reflects all four components together.
Best Start at a glance
Before applying, it helps to see the whole payment in one place rather than piece by piece across Inland Revenue's site.
Best Start runs from birth to age 3 and never overlaps with paid parental leave, and the table below summarises the mechanics in one place.
| Question | Answer |
|---|---|
| Who can get it | Primary caregiver of a child born on or after 1 July 2018, NZ citizen or resident |
| Age range covered | Birth to the child's 3rd birthday |
| How it is paid | Weekly or fortnightly by Inland Revenue, as part of Working for Families |
| Overlaps with paid parental leave? | No, Best Start starts only after paid parental leave payments stop |
| Do you reapply? | Yes, confirm eligibility and income each year |
(Inland Revenue; govt.nz; retrieved 9 September 2026.)
How to apply for Best Start
Applications go through Inland Revenue, and the practical starting point is SmartStart, the Government's official new-baby service, which links out to the right IRD forms once you register the birth.
How do I apply for Best Start payments?
If you already receive Working for Families, tell Inland Revenue you have a new child through the update a child's details service; if you are not yet registered, check eligibility and apply through Inland Revenue's Working for Families application or via SmartStart, the Government's official pathway for registering a birth and applying for baby-related payments in one place (govt.nz, retrieved 9 September 2026).
What information do I need to apply?
Inland Revenue asks for your IRD number, contact and bank account details, citizenship or residency status, your partner's details if you have one, and your children's names, birthdates and IRD numbers, plus an estimate of family income for the year ahead (govt.nz, retrieved 9 September 2026).
Do I need to reapply every year?
Yes, effectively. You need to confirm your details each year you remain eligible, since payments do not automatically continue and getting payments after your child's first and second birthdays depends on your updated family income for that year (govt.nz, retrieved 9 September 2026).
When do Best Start payments start if I'm on paid parental leave?
After your paid parental leave payments finish, not before, since the two cannot be paid at the same time (Inland Revenue, retrieved 9 September 2026). If you are not taking paid parental leave at all, Best Start can start from your baby's birth instead.
What Best Start does not cover
Best Start is one payment inside a wider system, and it is easy to conflate it with the others. It is not the same as paid parental leave, which pays your own income while you are off work; it is not the WINZ or ACC support families use later in life; and it has nothing to do with KiwiSaver, so a KiwiSaver balance is not affected by whether or how much Best Start you receive.
QuoteHub's read is that Best Start is worth budgeting into your household cash flow precisely because it is means-tested from year one for babies born from 1 April 2026, so a family close to $79,000 should check Inland Revenue's estimator rather than assume the full $77. Financial advice is provided by Craig Smith Business Services Limited, trading as Smiths Insurance & KiwiSaver, a licensed Financial Advice Provider (FSP712931). QuoteHub is a trading name.
Where to go next in this cluster
For the leave payment that usually comes before Best Start, see paid parental leave in New Zealand, and for the full sequence, our new-baby checklist hub covers every step in order. For what a child actually costs, the cost of raising a child in New Zealand, year by year uses Stats NZ's own household expenditure data. For insurance, adding a baby to health insurance compares each insurer's newborn rules, and the new-parent insurance checklist sets out what to sort first and what can wait, including health insurance for the child and health insurance for the whole family. Use our life insurance calculator and income protection calculator to size cover for your new household, compare life insurance quotes or income protection quotes, browse health insurance options, or start a free comparison. Our guides to life insurance, income protection, making a will in New Zealand, who gets your life insurance payout and the free will service round out the wider new-parent picture, alongside how much life insurance new parents actually need and insurance for new parents in NZ.
Adviser's view
The assumption QuoteHub sees trip people up is treating Best Start as a fixed weekly amount everyone gets. For a baby born on or after 1 April 2026, the payment is means-tested from the very first year, a change from the old rule of a guaranteed first year, and it never runs alongside paid parental leave, so it starts only once that payment stops.
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Cite this page QuoteHub NZ (2026). Best Start Payment NZ 2026: Amount, Who Qualifies, Apply. www.quotehub.co.nz/guides/new-baby/best-start-payment. Updated 2026-09-09.
References
- Inland Revenue: Best Start
- Inland Revenue: Changes to Best Start from 1 April 2026
- govt.nz: Apply for Best Start payments
- Inland Revenue: Update a child's details
- Inland Revenue: Apply for Working for Families
- SmartStart (govt.nz)
- Inland Revenue: Estimate your Working for Families entitlement
- Inland Revenue: Working for Families and paid parental leave
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