Best Start is a New Zealand government payment paid to the primary carer of every new baby — regardless of income — for the first 12 months. For lower-income families, it continues until the child turns 3. It’s administered by IRD and is separate from Paid Parental Leave.
Best Start pays $73/week (fortnightly from IRD) to the primary carer of every new baby for the first 12 months — no income test in Year 1. From ages 1–3, it continues for families with household income under $79,000/year. Apply via myIR after birth. You need your baby's IRD number to receive payments.
Best Start Payment Rates (2026)
| Period | Weekly rate | Who receives it |
|---|---|---|
| Birth to 12 months | $73/week | All families — no income test |
| 12 months to 36 months (age 1–3) | $73/week | Families with household income under $79,000/year |
Payments are made fortnightly by IRD directly to the primary carer’s bank account.
At $73/week, Best Start amounts to:
- $3,796/year if received for the full first 12 months
- Up to $11,388 in total if received from birth to age 3
Eligibility — Year 1 (Universal)
All families are eligible for Best Start in the first 12 months, regardless of income, if:
- The primary carer is a NZ citizen, permanent resident, or certain visa holders ordinarily resident in NZ
- The child is born on or after 1 July 2018
- You are not in prison
- You apply via myIR
Eligibility — Years 2 and 3 (Income-Tested)
From when your child turns 1 until they turn 3, Best Start continues if:
| Condition | Detail |
|---|---|
| Household income | Under $79,000/year |
| Income definition | Combined income of you and your partner |
| Residency | Ongoing NZ ordinary residency required |
If your household income exceeds $79,000 at any point during Years 2–3, you must notify IRD — payments stop at the end of the entitlement period if income is over the threshold.
How to Apply
Step 1: Register your baby with IRD
Your baby needs an IRD number before you can receive Best Start. Apply for the baby’s IRD number via the Birth Registration process with the Department of Internal Affairs — you can opt in to IRD registration at the same time as registering the birth.
Alternatively, apply for the baby’s IRD number separately at ird.govt.nz.
Step 2: Apply for Best Start via myIR
Once your baby has an IRD number:
- Log in to myIR at ird.govt.nz
- Select “Apply for Best Start”
- Provide your baby’s details, IRD number, and your bank account
- Confirm your partner’s income details (for the income estimate)
Apply as soon as you can after birth — payments are backdated to the date of application, not the date of birth. If you wait 3 months to apply, you lose 3 months of payments.
Best Start and Paid Parental Leave — Are They the Same?
No — they are two separate payments:
| Feature | Best Start | Paid Parental Leave |
|---|---|---|
| Who pays | IRD | IRD |
| Rate | $73/week | Up to $754/week |
| Duration | 12 months (universal) + up to 24 more months (income-tested) | 26 weeks |
| Based on | Child’s existence | Primary carer’s employment history |
| Income test in Year 1 | No | No (capped at income) |
| Can receive both? | Yes — they run concurrently |
You will receive Paid Parental Leave and Best Start at the same time during the first 26 weeks.
Best Start and Working for Families — Interaction
Best Start interacts with Working for Families (WFF) tax credits:
- You can receive both Best Start and WFF at the same time
- Best Start is not counted as income for WFF purposes
- However, receiving Best Start may affect the calculation of your WFF tax credits depending on household income
Tell IRD about Best Start when you update your WFF estimate.
Income Changes During Years 2–3
If your income fluctuates during the income-tested period (ages 1–3):
- If income goes over $79,000, you are no longer entitled — notify IRD promptly
- If income goes back under $79,000, you can re-apply
- IRD reconciles Best Start payments at the end of the tax year — underpayments are paid back to you; overpayments create a debt
Who Is the Primary Carer?
Best Start is paid to the primary carer — the person who is primarily responsible for the day-to-day care of the child. Usually this is the parent the child lives with most of the time. If parents share care equally (50/50), they can agree which one receives Best Start.