Working for Families (WFF) is New Zealand’s main family tax credit programme. It provides weekly or fortnightly payments to families with dependent children based on income and family size. Understanding which credits you qualify for — and how to claim them — can make a significant difference to your household income.
Guides in This Section
- Working for Families Overview — eligibility, income thresholds, and how to apply
- Family Tax Credit (FTC) — the core WFF payment based on number of children
- In-Work Tax Credit (IWTC) — extra payment for families who work minimum hours
- Minimum Family Tax Credit (MFTC) — tops up very low incomes to a minimum threshold
- Best Start Tax Credit — payments in the first three years of a child’s life
- WFF Abatement — How Income Reduces Your Credits — the $42,700 threshold, 27% abatement rate, and avoiding overpayments
2025–26 WFF At a Glance
| Credit | Who qualifies | Maximum annual payment |
|---|---|---|
| Family Tax Credit | Families with dependent children | Varies by number of children |
| In-Work Tax Credit | Working 20+ hrs/wk (sole parent) or 30+ hrs/wk (couple) | $3,770/year |
| Minimum Family Tax Credit | Very low incomes with dependent children | Tops up to ~$33,540/year |
| Best Start | All families with children under 1; some until age 3 | $3,692.08/year (per child under 1) |
| Abatement starts | Income over $42,700 | 27 cents per dollar over threshold |