New Zealand FamilyBoost: childcare rates and limits

FamilyBoost refunds part of eligible early childhood education fees, with quarterly household income and claim records affecting the amount.

Current eligible-fee rate

Up to 40%Inland Revenue, FamilyBoost amounts and household income

Quarterly maximum

$1,560Inland Revenue, FamilyBoost amounts and household income

Quarterly income before reduction

Under $35,000Inland Revenue, FamilyBoost amounts and household income

Quarterly eligibility income limit

Less than $57,286Inland Revenue, FamilyBoost eligibility

Cap reduction above $35,000

7 cents per dollarInland Revenue, FamilyBoost amounts and household income

Eligibility is about children, fees and residence

FamilyBoost eligibility includes caring for a child aged 5 or under, household income below $57,286 a quarter, costs from a licensed early childhood education provider and New Zealand tax residence. Only one partner can register where there is a couple. Separated caregivers or caregivers in separate households can claim if they have regular day-to-day care, early childhood education costs and separate invoices. Eligibility depends on the children cared for as well as the household's income and costs. Inland Revenue, FamilyBoost eligibility (opens in a new tab).

Current percentage and quarterly cap

For quarters ending after 1 July 2025, household income under $35,000 allows a claim of up to 40% of eligible early childhood education costs, capped at $1,560 a quarter. For income over $35,000 but under $57,286, payment is the lesser of 40% of claimed fees and $1,560 reduced by 7 cents for each dollar over $35,000. For quarters ending before 1 July 2025, the rate was 25% with a $975 quarterly cap, reduced by 9.75 cents for each dollar over $35,000. Inland Revenue, FamilyBoost amounts and household income (opens in a new tab).

Income can be measured in different ways

Inland Revenue assesses FamilyBoost quarterly. For income taxed before receipt, such as salary or wages, it uses income for the relevant quarter. For other income, including self-employed income or schedular payments, it uses the latest income tax return divided by 4. Where both income types are earned, it uses the greater of the two amounts. The income tax return needs to be filed before claiming. Changing quarterly income can change entitlement. Inland Revenue, FamilyBoost amounts and household income (opens in a new tab).

Claims follow the end of each quarter

Each quarter is claimed separately after it ends; a claim cannot be submitted partway through the quarter. The quarters are July–September, October–December, January–March and April–June. Claims can be submitted for up to 4 years. Eligible fees can include optional charges such as meals or nappies, but exclude donations and subsidies such as Work and Income's Childcare Subsidy. Claim records include provider invoices or quarterly statements, provider licence details, children's details and New Zealand bank account information. Partner details are required where applicable. Inland Revenue, claiming FamilyBoost (opens in a new tab).

Scope of this explanation

This is general information about FamilyBoost and the published quarterly rules. It does not assess tax residence, verify a provider's licence, classify an invoice or establish a household's income. No FamilyBoost calculator or worked childcare claim is provided here. It does not allocate expenses between caregivers, decide a disputed claim or promise a refund amount or processing date for an individual household.

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