Best Start tax credit : Contents
Payment
Best Start tax credit as at 1 April 2026 is $77.50 a week until the child turns 3 years old.
The Ministry of Social Development pays the maximum rate of Best Start tax credit until the child turns 3 years old if the client is getting a main benefit.
From 1 April 2026 all three years of the payment are income tested.
For more information see:
Legislation
- Best Start tax credit section MG 2 Income Tax Act 2007
