Best Start is a Working for Families tax credit paid to families with newborns. Unlike other WFF credits, Best Start is universal for the first year — available to all families regardless of income. From year two it begins to abate for higher-income families.
Best Start pays $71.00/week ($3,692/year) for children born on or after 1 July 2018. In the first year of a child's life, all families receive Best Start regardless of income. From age 1–3, it abates for families with income over $79,000. Best Start is paid on top of any other Working for Families entitlements. Apply through IRD when you register your child's birth.
Best Start Payment Rates 2025–26
| Child’s age | Eligibility | Weekly rate | Annual rate |
|---|---|---|---|
| 0–1 year | All families | $71.00 | $3,692 |
| 1–2 years | Family income ≤ $79,000 | $71.00 (abates above $79,000) | Up to $3,692 |
| 2–3 years | Family income ≤ $79,000 | $71.00 (abates above $79,000) | Up to $3,692 |
| 3 years and over | Not available | — | — |
Who Is Eligible
- Child must have been born on or after 1 July 2018
- You must be the child’s principal caregiver
- You must be a NZ tax resident
- The child must ordinarily reside with you in NZ
Year 1: Universal — no income test. Available to all eligible families including those on high incomes, beneficiaries, and working families.
Years 2 and 3: Family income must be below $79,000. Best Start abates at 21 cents per dollar above $79,000.
Abatement in Years 2 and 3
| Family income | Best Start (weekly) |
|---|---|
| Under $79,000 | $71.00 |
| $85,000 | $70.74 (slight reduction) |
| $100,000 | $56.47 |
| $115,000 | $42.21 |
| $130,000 | $27.94 |
| $145,000 | $13.68 |
| ~$152,800 | $0 |
How to Apply
Best Start is typically set up when you register your child’s birth. IRD links with the Birth, Deaths and Marriages register. You should receive information from IRD about setting up Best Start at the time of birth registration.
If you did not receive this or need to apply manually:
- Log in to myIR
- Go to Working for Families
- Add the new child and confirm Best Start eligibility
- Nominate your bank account for payments
Best Start is paid weekly (or fortnightly) or as a lump sum at year end through your income tax assessment.
Best Start and Paid Parental Leave
Best Start is separate from paid parental leave (a Work and Income payment). You can receive both at the same time:
- Paid Parental Leave: up to 26 weeks of paid leave payments
- Best Start: from birth, for the first year (regardless of parental leave)
Both can be paid simultaneously — they are different programmes.
Frequently Asked Questions
Does Best Start apply to all children, or just the first?
Best Start applies to each eligible child. If you have a second child, you receive Best Start for that child too, in addition to any ongoing payments for older children still within the 3-year window.
We earn $120,000 combined. Do we get Best Start?
Yes — for the first year of the child’s life, Best Start is universal and is not income-tested. From age 1–3, your income of $120,000 would result in a reduced Best Start payment (approximately $27.94/week based on the abatement calculation above).
Can grandparents or other principal caregivers receive Best Start?
Yes — if you are the principal caregiver of a child (even if not the biological parent), you may be eligible for Best Start. Apply through IRD.