Working for Families tax credits
If you have dependent children, you can apply to Inland Revenue (IRD) for Working for Families payments. There are four main types: family tax credit, in-work tax credit, minimum family tax credit and Best Start. How much you get depends on your family income and how many children you have. You must also meet residence requirements.
Key facts
- Family tax credit (eldest child)
- Up to NZ$7,921 a year (NZ$152 a week)1
- Family tax credit (each other child)
- Up to NZ$6,454 a year (NZ$124 a week)1
- In-work tax credit weekly maximum
- NZ$147 (temporary increase from 1 April 2026; it was NZ$97)2
- In-work tax credit full yearly amount
- NZ$7,670 for 1–3 children; from the 4th child, an extra NZ$780 for each additional child2
- Abatement threshold
- You can get the full amount if your family income is NZ$44,900 a year or less1
- How payments reduce above the threshold
- Family income above NZ$44,900 × 27.5%. This is taken from the family tax credit first, then from the in-work tax credit if needed1
- Residence requirements (for you as the applicant)
- New Zealand resident + lived in New Zealand for 12 months in a row at any time + New Zealand tax resident (or your child meets the requirements instead)3
- Child's IRD number
- Your child must have an IRD number if you want payments for more than 8 weeks4
- When you get your notice of entitlement
- If you apply in myIR: the next day. If you do not use myIR: within 10 working days4
- Paying back an overpayment
- Pay it in full by 7 February of the following year (by 7 April of the following year if you have an extension through a tax agent)5
Who is this for, and what are the requirements?
- You are the principal caregiver of a dependent child, and the child lives with you.
- You must meet the residence requirements. Either you meet your set, or your child meets their set. You do not need to meet both.
- Your set (you must meet all of these): you are a New Zealand resident; you have lived in New Zealand for 12 months in a row at any time; you are a New Zealand tax resident and stay one while you get payments; you are not a transitional tax resident, or the partner of one.
- Your child's set: 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.
- You cannot get Working for Families if you or your child are in New Zealand unlawfully, or only hold a temporary permit or visa.
- Australian citizens and residents: you can qualify straight away if you are also a New Zealand tax resident and normally live in New Zealand.
- For the in-work tax credit, your family must have income from work (employment or self-employment). If you only have passive income, you cannot get it.
How do I do it? Steps and process
- Check first
On the IRD website, use the eligibility tool to see if you qualify. Use the Estimate your entitlement calculator to work out roughly how much you could get.
- Get your information ready
Have the IRD numbers for you, your partner and your children, an estimate of your family income for this tax year, and your bank account number (see the documents list below).
- Register in myIR
Log in to myIR, select 'I want to...', scroll down to 'Register for Working for Families', then fill in and submit the form. If you do not have a myIR account, you can use the Working for Families registration tool on the IRD website.
- Choose how you are paid
You can be paid weekly or fortnightly (the yearly amount divided by 52 or 26, rounded down to the dollar). Or you can choose a lump sum after the end of the tax year.
- Check your notice of entitlement
IRD will send you a notice of entitlement. It shows how much each payment is and the date of your first payment. When you get it, check that your family details and income estimate are correct.
- Update IRD when things change
If your income, job, children or partner situation changes, update myIR as soon as possible. Your weekly or fortnightly amount is based on the income estimate you gave at the start of the year (or your latest update).
- End-of-year square-up
The tax year runs from 1 April to 31 March the next year. After it ends, IRD recalculates your payments using your actual family income. Year-end assessments usually start going out from the last weekend in May and continue into June and July. If you were underpaid, the amount first goes towards any income tax you owe for that year, and the rest is paid into your bank account. If you were overpaid, you must pay it back in full by 7 February of the following year.
What documents do I need?
- IRD numbers for you, your partner and your children
- An estimate of your family income for this tax year (including other family income adjustment items)
- The amount of child support you pay or receive under a private agreement
- Your bank account number
- Whether you or your partner have a temporary tax exemption (TTE) on overseas income
What should I watch out for?
- Family income means your income and your partner's income added together. If your estimate is too low, you may have to pay money back at the end of the year. If it is too high, IRD will pay you the difference at the end of the year.
- Official example: a family first comes to New Zealand on temporary visas, and later the whole family gets resident visas. From the day they get resident visas, the children are New Zealand residents and in New Zealand, so the family can qualify from that day, even if the parents have not yet lived here for 12 months. IRD makes the final decision.
- If you or your partner have a temporary tax exemption (TTE) on overseas income, you will lose the TTE if you apply for Working for Families. Make sure you understand this before you apply.
- The temporary increase to the in-work tax credit is linked to fuel prices. The IRD page says it will end by 31 March 2027 at the latest. It may also go back to NZ$97 a week earlier if 91 petrol is below NZ$3 a litre for four weeks in a row. Your actual amount is the one shown on the notice of entitlement in myIR.
- Families who work full time but have a very low income may also get the minimum family tax credit (it tops up your income to a minimum level). Check the criteria on the IRD website.
- If you get a main benefit from Work and Income, in some cases you can choose to have Working for Families paid by MSD or by IRD (MSD only pays the full amount). While you get a main benefit, you cannot get the in-work tax credit or the minimum family tax credit.
- If you are self-employed, you must file your IR3 income tax return before IRD can do your end-of-year assessment.
- Best Start (a payment for the first years of a child's life) is also part of Working for Families. See our Best Start guide for details.
What has changed recently?
- According to the IRD page, after 31 March 2027 the in-work tax credit maximum goes back to NZ$97 a week (NZ$5,070 a year). Coming soonSource: ird.govt.nz ↗
- The residence requirements will change (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 42 days (six weeks) or less each time will not affect payments. The caregiver or the child must still be in New Zealand lawfully and not on a temporary visa. The way family income (family scheme income) is calculated will also be simplified at the same time. Coming soonSource: taxpolicy.ird.govt.nz ↗
- Cabinet minutes (CAB-26-MIN-0255) show that the condition of 91 petrol being below NZ$3 a litre for four weeks in a row was met in the week ending 26 July 2026. However, Cabinet decided to keep the temporary increase to the in-work tax credit for now, and will decide when to end it after fuel prices fall again. Watch for the latest updates from IRD.Source: treasury.govt.nz ↗
- The abatement threshold went up from NZ$42,700 to NZ$44,900, and the abatement rate went up from 27% to 27.5% (for the 2026–27 tax year onwards).Source: taxpolicy.ird.govt.nz ↗
- Temporary increase to the in-work tax credit: the weekly maximum went up from NZ$97 to NZ$147, and the yearly maximum from NZ$5,070 to NZ$7,670.Source: ird.govt.nz ↗
- For children born on or after 1 April 2026, Best Start in the first year is also based on family income (see our Best Start guide).Source: ird.govt.nz ↗
Common questions
What payments can I get in New Zealand if I have children?
If you have dependent children, you can apply to Inland Revenue (IRD) for Working for Families payments. There are four main types: family tax credit, in-work tax credit, minimum family tax credit and Best Start. How much you get depends on your family income and how many children you have. You must also meet residence requirements.
How much is Working for Families per week?
The family tax credit is up to NZ$152 a week for your eldest child and up to NZ$124 a week for each other child. The in-work tax credit is up to NZ$147 a week, under a temporary increase from 1 April 2026. Your actual amount depends on your family income and number of children. It is shown on your notice of entitlement.
At what family income does Working for Families start to reduce?
Payments start to reduce when your family income is over NZ$44,900 a year. Above this, payments reduce by 27.5% of the income over NZ$44,900. This comes off the family tax credit first, then the in-work tax credit if needed. Family income means your income and your partner's income added together.
I just got my resident visa. Can I apply for Working for Families?
You may be able to. Either you or your child must meet the residence requirements. You normally need to have lived in New Zealand for 12 months in a row. But if your child is a New Zealand resident and is in New Zealand, the family can qualify from the day they get resident visas. IRD makes the final decision.
Can families on a work visa get Working for Families?
No, not if you and your child only hold a temporary permit or visa. Either you or your child must be a New Zealand resident. Australian citizens and residents can qualify straight away if they are also New Zealand tax residents and normally live in New Zealand. Use the eligibility tool on the IRD website to check.
How do I apply for Working for Families in myIR?
Log in to myIR, select 'I want to...', scroll down to 'Register for Working for Families', then fill in and submit the form. Have IRD numbers for you, your partner and your children, your family income estimate and your bank account number ready. If you apply in myIR, you get your notice of entitlement the next day.
IRD says I was overpaid Working for Families at the end of the year. Why do I have to pay it back?
Your payments during the year are based on your income estimate. After the tax year ends, IRD recalculates using your actual family income. If your estimate was too low, you were paid too much. You must pay it back in full by 7 February of the following year, or by 7 April if you have an extension through a tax agent.
Has the in-work tax credit gone up this year?
Yes. From 1 April 2026, the weekly maximum went up from NZ$97 to NZ$147, and the yearly maximum from NZ$5,070 to NZ$7,670. This increase is temporary and linked to fuel prices. The IRD page says it will end by 31 March 2027 at the latest. Your actual amount is shown on your notice of entitlement in myIR. Watch for the latest updates from IRD.
Answers are based on the verified content of this page — the official source always prevails.
Where can I check the official information?
- Family tax creditInland Revenue · ird.govt.nz
- In-work tax creditInland Revenue · ird.govt.nz
- Residency requirementsInland Revenue · ird.govt.nz
- Register for Working for FamiliesInland Revenue · ird.govt.nz
- End-of-year assessmentsInland Revenue · ird.govt.nz
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