Working for Families (WFF) is New Zealand’s family tax credit programme, providing regular payments to families with dependent children. This guide covers who qualifies, how much you can receive in 1 April 2026 to 31 March 2027, and how to apply.
Working for Families is for principal caregivers aged 16 or over with a dependent child (15 or younger, or 16 to 18 and still financially dependent). It has four payments: the family tax credit, in-work tax credit, minimum family tax credit and Best Start. The family tax credit and in-work tax credit reduce by 27.5 cents per dollar of family income over $44,900. Apply through myIR; get paid weekly or fortnightly, or as a lump sum after the tax year ends.
What Is Working for Families?
Working for Families is a set of tax credits for families with dependent children, run by Inland Revenue. Rather than a yes/no income test, most payments reduce (abate) gradually as family income rises.
| Credit | Purpose |
|---|---|
| Family Tax Credit (FTC) | Core payment for each dependent child |
| In-Work Tax Credit (IWTC) | Extra payment for families earning income from paid work |
| Minimum Family Tax Credit (MFTC) | Tops up a low-income working family’s after-tax income |
| Best Start | Payment for each child under 3 |
Eligibility Requirements
To receive WFF:
- You must be aged 16 or over and the principal caregiver of a dependent child: a child aged 15 or younger, 16 or 17 and financially dependent on you, or 18, financially dependent on you and still at school or in tertiary study (and not married or in a civil union or de facto relationship)
- The child must live with you for at least a third of any 4-month period
- You must meet the residency requirements
Both single parents and couples can qualify. For couples, both partners’ incomes make up the family income.
Income Thresholds and Abatement
The family tax credit and in-work tax credit reduce as family income rises:
- Abatement starts at $44,900 family income
- The abatement is 27.5% of income over the threshold
- It comes off the family tax credit first, then any remainder off the in-work tax credit
Example: family income $60,000
- Income above threshold: $60,000 − $44,900 = $15,100
- Abatement: $4,152.50 a year off your WFF payments
Where WFF reaches zero depends on the number of children. With the family tax credit and the full in-work tax credit, it’s about $101,595 for one child, $125,064 for two and $174,838 for four.
Family Tax Credit (FTC)
The FTC is the foundation payment. Full amounts for 1 April 2026 to 31 March 2027:
| Children | Weekly FTC | Annual FTC |
|---|---|---|
| 1 child | $152 | $7,921 |
| 2 children | $276 | $14,375 |
| 3 children | $400 | $20,829 |
| 4 children | $524 | $27,283 |
The eldest child attracts $7,921 a year and each other child $6,454. Amounts change each 1 April.
In-Work Tax Credit (IWTC)
The IWTC is for families earning income from paid work (salary or wages, self-employment, or as a shareholder-employee). There is no minimum hours test since 1 July 2020.
IWTC amount 1 April 2026 to 31 March 2027: up to $147 a week ($7,670 a year) for 1 to 3 children, plus $780 a year for each child after that. This is a temporary increase from $97 a week; IRD says it returns to $97 after 31 March 2027, or sooner if petrol falls below $3 a litre for four weeks.
Families getting a main benefit or a student allowance can’t get the IWTC.
Minimum Family Tax Credit (MFTC)
The MFTC tops up a working family’s after-tax income to $36,604 a year ($703 a week) in 1 April 2026 to 31 March 2027.
Conditions:
- Income from a salary or wage, working at least 20 hours a week (sole parent) or 30 hours between a couple
- Not getting a main benefit
Best Start Tax Credit
Best Start pays up to $77 a week (up to $4,041 a year) for each child under 3:
| Period | Child born on or after 1 April 2026 | Child born before 1 April 2026 |
|---|---|---|
| First year | Reduces above $79,000 family income | Full payment whatever your income |
| Years 2 and 3 | Reduces above $79,000 | Reduces above $79,000 |
Best Start can’t be paid at the same time as paid parental leave: it starts once paid parental leave ends. It can be paid alongside the family tax credit.
How to Receive WFF
- Weekly or fortnightly payments, based on your estimated family income. After the tax year IRD squares up: you repay any overpayment or get any underpayment.
- A lump sum after the tax year ends (31 March), based on your actual family income; you don’t need to estimate, and there’s no risk of an overpayment.
If your income varies, a lower estimate (or a lump sum) reduces the chance of having to repay money.
Applying for WFF
Apply through:
- myIR (myir.ird.govt.nz), the fastest way
- Phone: 0800 227 773
You will need:
- Your IRD number and your partner’s IRD number
- Details of your children (name, date of birth)
- Estimated family income for the year
- Bank account for payments
WFF and Overseas Income
You must meet the residency requirements. If your partner isn’t a New Zealand tax resident, their worldwide income counts as family income. New or returning residents after 10 years away must choose between WFF (including Best Start) and their transitional-residence exemption on foreign income.
Frequently Asked Questions
Can self-employed people get Working for Families?
Yes. Self-employed income counts as paid work for the in-work tax credit, even in a loss year. Your net business income is part of family income. Many self-employed families take WFF as a lump sum after the year ends, once their income is known.
Does my partner’s income affect my WFF?
Yes. Family income includes both partners’ income, so a higher-earning partner increases the abatement.
What if my income changes during the year?
Update your income estimate in myIR as soon as it changes. If your income ends up higher than estimated you’ll have been overpaid and need to repay it; if lower, you’ll get an extra payment after the year ends.
Can I get WFF if I receive a benefit?
The family tax credit and Best Start: yes. The in-work tax credit and minimum family tax credit: no, not while you get a main benefit.
Is Working for Families taxable?
No. WFF payments aren’t taxable income, but some other means-tested help may take them into account.
Source: Inland Revenue Working for Families pages, checked 30 September 2026.