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New Zealand Working for Families Calculator

Free NZ Working for Families estimator. Family Tax Credit by number of children, reduced as family income rises above the abatement threshold.

Published

Family Tax Credit estimate after abatement.

Estimated Family Tax Credit

Per fortnight

Full entitlement before abatement

A top-up that shrinks as you earn more

Working for Families is the government’s way of putting money back into the hands of households raising children. The Family Tax Credit, the part this calculator estimates, pays a set amount for each child, then claws it back gradually once family income climbs above a threshold. The design is deliberate: full support flows to lower-income families, and it tapers off rather than cutting out at a cliff, so a pay rise never leaves you worse off overall. Because the credit is paid through Inland Revenue, either fortnightly during the year or as a lump sum after it, knowing your rough entitlement helps you budget and avoid the unpleasant surprise of an end-of-year overpayment to repay.

This estimator is for parents and caregivers wanting a quick read on the Family Tax Credit before applying or updating their details with IRD. It covers that one credit only, which is the largest piece for most families, not the whole Working for Families package.

First child, then each additional child

The credit is not a flat per-head figure. The eldest child attracts the highest amount, $7,524 a year in the rates this tool uses, and each additional child adds $6,138. So the full annual entitlement before any reduction is $7,524 for one child, $13,662 for two, $19,800 for three, and so on. That full figure is what you would receive if your family income sat at or below the abatement threshold. Above it, the taper starts eating in, which is the part that catches families out as their income grows.

Two children on a household income of $80,000

Take a family with two children and combined income before tax of $80,000. The credit is built, then cut back, as follows.

StepAmount
Eldest child$7,524
Second child$6,138
Full entitlement before abatement$13,662
Income over $42,700 ($80,000 less $42,700)$37,300
Abatement at 27 cents in the dollar$10,071
Estimated annual Family Tax Credit$3,591
Per fortnight$138

So this family keeps about $3,591 of a possible $13,662, because over half of it has abated away by $80,000 of income. The chart traces how the credit falls as income rises past the threshold, reaching zero around $93,300 for two children.

What this estimate leaves out

The Family Tax Credit is one part of Working for Families, and the others can change your real entitlement. The In-Work Tax Credit rewards households in paid work and is not modelled here. Best Start pays for children under three regardless of work status, with its own income test. The Minimum Family Tax Credit tops up the lowest working incomes to a guaranteed level. None of these are in this number, so treat the result as the Family Tax Credit slice rather than your total package. The rates and the $42,700 threshold also reset each April, so a figure that is right today can shift at the start of the next tax year.

A practical warning that saves real money: Working for Families paid fortnightly is based on the income you estimate at the start of the year. If your household income rises, say a partner returns to work or picks up overtime, and you do not tell IRD, you can be overpaid and have to repay it after the year squares up. The fix is simple. Update your income estimate with Inland Revenue whenever it changes materially, and you avoid both the debt and the shortfall.

Does the abatement use income before or after tax?

Before tax. Working for Families abatement is based on family income before tax, broadly the combined gross income of both caregivers, with some adjustments for things like trust income or certain investment income. That is why a household can look comfortable on take-home pay yet still abate sharply, because the test runs off the larger gross figure. Enter your before-tax family income for the closest estimate.

Should I take Working for Families weekly or as a lump sum?

Either works, and it comes down to your confidence in your income estimate. Fortnightly payments help with regular costs but carry the risk of repayment if your income ends up higher than estimated. Taking it as an end-of-year lump sum, once Inland Revenue knows your actual income, removes that risk entirely at the cost of waiting. Households with steady, predictable income often take it during the year, while those with variable or rising income sometimes prefer the lump sum for peace of mind.

Frequently asked questions

How does Working for Families abate?
The Family Tax Credit pays a set amount per child, then reduces (abates) by 27 cents for every dollar of family income above the threshold (about $42,700). Higher earners therefore receive less or nothing. This is an estimate of the Family Tax Credit only; the in-work tax credit, Best Start, and minimum family tax credit are separate. Rates change each April, so confirm with Inland Revenue.
Does Working for Families count KiwiSaver contributions as income?
Your KiwiSaver contributions do not reduce the income figure used for Working for Families. The abatement test uses gross family income before tax and before any KiwiSaver deductions. So a household contributing 10% to KiwiSaver is still assessed on the full before-tax earnings, not the reduced take-home figure. Only certain deductions such as loss-offsetting from closely-held companies can reduce the income figure, and those require specific IRD guidance.
Can sole parents receive more than two-parent households?
The Family Tax Credit rates are the same regardless of whether a family has one caregiver or two. What differs is that sole parents are more likely to qualify for the Minimum Family Tax Credit, which tops up working households to a minimum annual income floor (around $34,216 after tax in 2025/26). That credit is separate from the Family Tax Credit and is not included in this calculator. Sole parents should check their eligibility with IRD or use the full Working for Families online tool at ird.govt.nz.
What happens if my income changes during the year?
Working for Families paid during the year is based on the income estimate you give IRD at the start of the year. If your actual income ends up higher, IRD recalculates after the tax year ends and you must repay the difference. If your income drops, you may be owed more. The safest approach is to update your income estimate with IRD whenever your household earnings change materially, such as when a partner starts or stops work or when hours change significantly. Repayments can reach several thousand dollars if a large income shift goes unreported for a full year.

Related calculators

Sources

  1. Inland Revenue — Individual Income Tax Rates, Inland Revenue Department (Te Tari Taake), New Zealand
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