New Zealand child support: formula and annual amounts

Child support formula assessments combine parental income, allowances, care arrangements and child costs, with amounts updated each year.

Assessment period

1 April 2026 to 31 March 2027Inland Revenue, child support annual rates

Standard living allowance

$30,557Inland Revenue, child support annual rates

Living allowance with supported living payments

$34,252Inland Revenue, child support annual rates

Minimum annual child support rate

$1,211Inland Revenue, child support annual rates

Published inflation factor

3.1%Inland Revenue, child support annual rates

Income and family circumstances enter the formula

Inland Revenue assesses child support and manages collection and payment. Its formula considers child age, parental income, living situations, care, child-rearing costs and other qualifying or dependent children. Non-parent carers' incomes are not included. For a person whose only income is salary, wages, benefits or other income taxed at source, the starting income is from the last calendar year. For an IR3 filer, it is net income from 2 tax years ago, adjusted for inflation. Inland Revenue, how formula assessments work (opens in a new tab).

The annual allowances and minimum

For 1 April 2026 to 31 March 2027, the standard living allowance is $30,557. The allowance for a person receiving supported living payments is $34,252. The published minimum annual child support rate is $1,211 and the inflation factor is 3.1%. Living allowances are based on benefit rates and updated each year. Child expenditure amounts are published separately. Inland Revenue, child support annual rates (opens in a new tab).

Allowances come before income percentages

The formula deducts living allowances, dependent child allowances and, where applicable, multi-group allowances. The remaining parental incomes are combined into total child support income, and each parent's share becomes an income percentage. A dependent child is the parent's legal child living with them, without child support paid or received. Inland Revenue, how formula assessments work (opens in a new tab).

Care and income jointly affect the result

Inland Revenue combines income percentage, care cost percentage and the child's age to determine the payment. With shared care, the parent with more care can pay the other parent if their income is much higher. Formula assessments are reassessed annually from 1 April to 31 March and can change at other times for changes in income, living circumstances or a child turning 13. Inland Revenue, how formula assessments work (opens in a new tab).

Scope of this explanation

This is general information about the formula and its published annual amounts. It does not establish parentage, determine recognised care, classify dependent children or assess an individual's liability. No child support calculator or worked family example is provided here. It does not decide an income estimate, exemption or review application, or reconstruct the expenditure calculation for a particular family. The guide does not replace an assessment notice.

Related guides