Introduction

Best Start tax credit is a payment to help families with costs in a child's early years.

Best Start tax credit payments can be paid to main benefit clients by the Ministry of Social Development on behalf of Inland Revenue.

When a person is working, Inland Revenue pays the Best Start tax credit.

From 1 April 2026 the Best Start tax credit is income tested for all three years of the payment except when the Best Start tax credit is paid to a caregiver who is getting a main benefit.