Best Start is a Working for Families payment from Inland Revenue for each child under 3. The rules depend on when your child was born: for babies born on or after 1 April 2026, the payment is income-tested from birth; for children born earlier, the first year is paid in full whatever your income.
Best Start pays up to $77 a week (up to $4,041 a year) for each child until their 3rd birthday. It reduces for every dollar of family income over $79,000: from birth for babies born on or after 1 April 2026, and from the second year for children born before then. You can't get Best Start and paid parental leave at the same time: Best Start starts once paid parental leave ends. Apply through myIR.
Best Start Payment Rates
| Year of the child’s life | Born on or after 1 April 2026 | Born before 1 April 2026 |
|---|---|---|
| First year | Up to $77 a week, reducing above $79,000 family income | $73 a week (up to $3,838), not income-tested, rising to $77 from 1 April 2026 |
| Second and third years | Up to $77 a week, reducing above $79,000 | Same |
IRD pays weekly or fortnightly instalments (rounded down to the dollar), or a lump sum after the end of the tax year. Over three full years at the full rate, Best Start comes to about $12,123.
Who Can Get It
- You’re aged 16 or over and the child’s principal caregiver
- The child is under 3 and lives with you
- You meet the Working for Families residency requirements
- Your income type doesn’t matter: salary or wages, self-employment, a main benefit, NZ Super and student allowance recipients can all get Best Start (the income is part of family income for the income test)
The Income Test
Family income is your income plus your partner’s. Above $79,000 the payment reduces for every extra dollar rather than stopping at a cliff. IRD doesn’t publish the reduction rate on its Best Start page; its Working for Families calculator estimates your amount.
If you take weekly or fortnightly payments, keep your income estimate up to date in myIR: IRD squares up after 31 March, so an underestimate means repaying, and an overestimate means a top-up.
How to Apply
Best Start is usually set up when you register your baby’s birth and apply for their IRD number at the same time. If it isn’t, apply in myIR under Working for Families with your baby’s details and your bank account. If you’re having your first baby, IRD recommends applying for Working for Families (including Best Start) before your paid parental leave finishes, so payments start on time.
Best Start and Paid Parental Leave
| Best Start | Paid parental leave | |
|---|---|---|
| Paid by | IRD | IRD |
| Amount | Up to $77 a week per child | Your usual income, up to $811.05 a week before tax |
| How long | Until the child’s 3rd birthday | Up to 26 weeks |
| Based on | The child and your family income | The primary carer’s work record |
| At the same time? | No: for that child, Best Start starts after paid parental leave finishes |
You keep receiving Best Start for any older children under 3 while on paid parental leave.
Best Start and Working for Families
Best Start is one of the four Working for Families payments, alongside the family tax credit, in-work tax credit and minimum family tax credit. You can get Best Start at the same time as the family tax credit.
Who Is the Primary Carer?
Best Start is paid to the principal caregiver: the person with primary responsibility for the child’s day-to-day care. If you share care, IRD may adjust payments between caregivers.
Sources: Inland Revenue, “Best Start tax credit”, “Working for Families and paid parental leave”, “Government payments that affect your Working for Families” and the 2026 paid parental leave rate notice (checked 30 September 2026).