Best Start payment for new babies

Inland RevenueVerified 14 Oct 2026Official pages checked daily

Best Start is part of Working for Families. It gives your family extra money for the first 3 years after your child is born, up to NZ$77 a week. For children born on or after 1 April 2026, the first year also depends on your family income.

Key facts

Weekly amount: Up to NZ$77¹
Maximum per year: NZ$4,041¹
How long you can get it: The first 3 years after your child is born, until your child's 3rd birthday¹
Income threshold: If your family income is over NZ$79,000 a year, the NZ$77 a week starts to reduce¹
How much it reduces: 21% of your family income above NZ$79,000 (the abatement rate)¹
Children born on or after 1 April 2026: The first year is also based on family income (the second and third years were already based on income)¹
Children born before 1 April 2026: The first year is not based on income, so you get the full amount. From 1 April 2026, the first-year amount went up from NZ$73 to NZ$77 a week¹
Birth registration: Usually within 2 months of the birth. Registering the birth and applying for your baby's IRD number are both free³
Residence requirements (for you as the applicant): New Zealand resident + have lived in New Zealand for 12 months in a row at any time + New Zealand tax resident (or the child can meet the requirements instead)⁴

Who is this for, and what are the requirements?

You must be registered for Working for Families to get Best Start. If your family already gets Working for Families, you may usually qualify when your baby is born.
You are the baby's main carer (principal caregiver).
You meet the Working for Families residence requirements. Either you or your child must meet them. Only one of you needs to.
For the child to meet them: the child is a New Zealand resident and is in New Zealand. A child born in New Zealand on or after 1 January 2006 counts as a New Zealand resident if at least one parent is a New Zealand citizen or has permanent residency.
If you or your child only hold a temporary permit or temporary visa, or are in New Zealand unlawfully, you cannot get Working for Families (including Best Start).
You cannot get Best Start and paid parental leave at the same time.

How do I do it? Steps and process

Apply when you register the birth
Register your baby's birth online through SmartStart (Register your baby). At the same time, you can apply for your baby's IRD number and for Best Start. If you choose to apply for Best Start, Inland Revenue will give your baby an IRD number while it processes your application.
If you already get Working for Families
Log in to myIR and tell Inland Revenue you have a new child (Update a child's details). That is all you need to do.
If you are not registered for Working for Families
First check on the Inland Revenue website whether you qualify for Working for Families. Then register in myIR (see our Working for Families guide).
If you get a Work and Income benefit
If you get a benefit from Work and Income, Work and Income will pay Best Start together with your benefit. If you do not get a benefit, apply through Inland Revenue.
If you get paid parental leave
You can register for both. Best Start starts only after your paid parental leave ends. First-year payments continue until your child's 1st birthday.
Give an estimate of your family income
In the years when Best Start depends on income, Inland Revenue uses your estimated family income to work out how much it reduces. On 1 April each year, when the new tax year starts, it recalculates using your estimate for the new year. If your income changes, update it in myIR as soon as possible.

What documents do I need?

Your baby's birth registration (you can do this online through SmartStart)
Your IRD number (and your partner's)
Your baby's IRD number (you can get this when you register the birth or apply for Best Start)
An estimate of your family income
Your bank account number

What should I watch out for?

Best Start has its own income threshold (NZ$79,000). This is different from the threshold for the family tax credit. Families with higher incomes may still get part of Best Start.
The type of income does not affect whether you qualify. Wages, self-employed income, a main benefit, NZ Super and student allowance all count. This income is included in your family income.
If your child was born before 1 April 2026, you get the full amount in the first year, whatever your family income. Only the second and third years depend on income.
Each instalment is rounded down to the nearest whole dollar (cents are not paid).
Registering the birth is free, but you must pay separately if you want a birth certificate.
Your baby's IRD number stays the same for life. Keep it safe, because it is hard to find again later.
We only pass on publicly available official information. Inland Revenue decides whether your family meets the residence requirements.

What has changed recently?

2027-04-01
The residence requirements for Working for Families (including Best Start) will change under the Taxation (Budget Measures) Act 2026. The tax residence requirement for the principal caregiver will be removed. Instead, both the caregiver and the child must be physically in New Zealand and normally live in New Zealand. The caregiver must still have lived in New Zealand for 12 months in a row at some time. Trips overseas of up to 42 days (six weeks) each will not affect your payments. The caregiver or the child must still be in New Zealand lawfully and not on a temporary visa. Coming soonSource: taxpolicy.ird.govt.nz ↗
2026-04-01
For children born on or after 1 April 2026, the first year of Best Start also depends on family income. If your family income is over NZ$79,000, the NZ$77 a week reduces at a rate of 21%.Source: ird.govt.nz ↗
2026-04-01
Children born before 1 April 2026 who are still in their first year keep getting the full amount, whatever the family income. The weekly amount went up from NZ$73 to NZ$77.Source: ird.govt.nz ↗

Common questions

What payments can I get from the government when my baby is born?

You may be able to get Best Start, which is part of Working for Families. It gives your family up to NZ$77 a week for the first 3 years after your child is born. You must be the baby's main carer and meet the residence requirements. You cannot get Best Start and paid parental leave at the same time.

How much is Best Start per week and how long can I get it?

Best Start is up to NZ$77 a week, or a maximum of NZ$4,041 a year. You can get it for the first 3 years, until your child's 3rd birthday. In the years when it depends on income, the amount reduces if your family income is over NZ$79,000 a year.

At what family income does Best Start start to reduce?

Best Start starts to reduce when your family income is over NZ$79,000 a year. It reduces by 21% of your family income above NZ$79,000. This threshold is different from the one for the family tax credit, so families with higher incomes may still get part of Best Start.

My baby is born in 2026. Can I still get the full Best Start amount?

It depends on the birth date. If your baby was born before 1 April 2026, you get the full amount in the first year, whatever your family income. If your baby is born on or after 1 April 2026, the first year also depends on family income. The NZ$77 a week reduces if your family income is over NZ$79,000.

Can I apply for Best Start when I register my baby's birth?

Yes. When you register your baby's birth online through SmartStart, you can also apply for Best Start and your baby's IRD number. If you apply for Best Start, Inland Revenue will give your baby an IRD number while it processes your application. Registering the birth is free.

Can I get Best Start while I'm on paid parental leave?

No, you cannot get Best Start and paid parental leave at the same time. You can register for both. Best Start starts only after your paid parental leave ends. First-year payments then continue until your child's 1st birthday.

We are on work visas. Can we get Best Start for our new baby?

Usually not, if you and your child only hold temporary visas. People on a temporary permit or temporary visa cannot get Working for Families, including Best Start. Only one of you, either you or your child, needs to meet the residence requirements. Inland Revenue decides whether your family meets them, so ask Inland Revenue about your situation.

How do I get an IRD number for my baby?

You can apply for your baby's IRD number when you register the birth online through SmartStart. Applying is free. If you also apply for Best Start, Inland Revenue will give your baby an IRD number while it processes your application. The number stays the same for life, so keep it safe.

Answers are based on the verified content of this page — the official source always prevails.

Where can I check the official information?

Best StartInland Revenue · ird.govt.nz
Child IRD numbersInland Revenue · ird.govt.nz
Registering a new baby and getting a birth certificateGovt.nz · govt.nz
Residency requirementsInland Revenue · ird.govt.nz
Working for Families | Work and IncomeWork and Income · workandincome.govt.nz

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