Working for Families Tax Credits in NZ (2026)

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Source: Income Tax Act 2007 (Working for Families subparts)

About this article

Sourced from New Zealand Acts of Parliament (legislation.govt.nz), regulations, and official government guidance. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards

New Zealand National Law

What is this right?

Working for Families is a package of tax credits to help families with the cost of raising children, run by Inland Revenue under the Income Tax Act 2007. The main credits are the Family Tax Credit (a payment per child based on family income), the In-Work Tax Credit (for families in paid work), the Best Start payment (for children under 3), and the Minimum Family Tax Credit (a top-up to a guaranteed after-tax income for working families).

Entitlements depend on your family income, the number and age of your children, and your hours of work, and they abate (reduce) as income rises. You can receive payments weekly/fortnightly during the year or as a lump sum after the tax year. Because it's income-tested, it's important to keep IRD updated on income and family changes to avoid an end-of-year bill.

When does it apply?

  • You have dependent children and a low-to-middle family income.
  • You're working and may qualify for the In-Work Tax Credit.
  • You have a child under 3 (Best Start).

What to do about Working for Families

  • Register for Working for Families through myIR or Work and Income.
  • Estimate your family income carefully to choose weekly payments vs a lump sum.
  • Update IRD promptly when income, hours, or family circumstances change.

What should you NOT do?

  • Don't under-estimate income if taking weekly payments — you may have to repay.
  • Don't forget Best Start for a new baby.

Common Questions

What is the working for families tax credits right in New Zealand?

Working for Families is a package of tax credits to help families with the cost of raising children, run by Inland Revenue under the Income Tax Act 2007. The main credits are the Family Tax Credit (a payment per child based on family income), the In-Work Tax Credit (for families in paid work), the Best Start payment (for children under 3), and the Minimum Family Tax Credit (a top-up to a guaranteed after-tax income for working families).Entitlements depend on your family income, the number and age of your children, and your hours of work, and they abate (reduce) as income rises. You can receiv...

When does it applyworking for families tax credits?

You have dependent children and a low-to-middle family income.You're working and may qualify for the In-Work Tax Credit.You have a child under 3 (Best Start).

Who qualifies for Working for Families in New Zealand?

Register for Working for Families through myIR or Work and Income.Estimate your family income carefully to choose weekly payments vs a lump sum.Update IRD promptly when income, hours, or family circumstances change.

What should you NOT doworking for families tax credits?

Don't under-estimate income if taking weekly payments — you may have to repay.Don't forget Best Start for a new baby.

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