Reference
NZ Government Benefits and Thresholds 2026
Last updated:
Reference rates for the main NZ government benefits and entitlements. Rates are set by the government and typically adjusted on 1 April each year. All amounts shown are after-tax (net) unless stated otherwise. Administered by the Ministry of Social Development (MSD) and Inland Revenue (IRD).
Working for Families Calculator PAYE Calculator Budget CalculatorNZ Superannuation (from 1 April 2026)
| Living Situation | Gross (before tax) | Net (after tax, M code) |
|---|---|---|
| Single, living alone | $647.37/week | $555.15/week |
| Single, sharing | $595.57/week | $512.45/week |
| Couple (each) | $492.14/week | $427.04/week |
| Couple (combined) | $984.28/week | $854.08/week |
NZ Super is paid fortnightly. Fortnightly rates (net, M code): single living alone $1,110.30; single sharing $1,024.90; couple each $854.08; couple combined $1,708.16.
Eligibility: age 65, NZ citizen/permanent resident, 10 years' residency (5 after age 50). No income or asset test. Apply through MSD 12 weeks before turning 65.
Jobseeker Support (from 1 April 2026)
| Situation | Net Weekly Rate (M code) |
|---|---|
| Single, 18 to 19 (at home) | $276.46 |
| Single, 18 to 19 (away from home) | $324.50 |
| Single, 20 to 24 | $324.50 |
| Single, 25 or over | $372.55 |
| Couple, no children (total) | $633.94 |
| Couple, with children (total) | $669.40 |
| Sole parent with children | $521.52 |
Sole Parent Support
| Situation | Net Weekly Rate (M code) |
|---|---|
| Sole parent (youngest child under 14) | $521.52 |
Supported Living Payment
| Situation | Net Weekly Rate (M code) |
|---|---|
| Single, 16 to 17 | $355.87 |
| Single, 18+ | $424.60 |
| Couple, no children (total) | $721.44 |
| Sole parent with children | $581.96 |
| Couple, with children (total) | $756.94 |
Working for Families Tax Credits (2026/27)
| Credit | Amount | Eligibility |
|---|---|---|
| Family Tax Credit (FTC) - eldest child | $151.91/week ($7,921/year) | Families with dependent children, income-tested |
| Family Tax Credit (FTC) - subsequent | $123.78/week ($6,454/year) | Families with dependent children, income-tested |
| In-Work Tax Credit (IWTC) | $147/week ($7,670/year) - temporary; $97/week ($5,070/year) baseline | Working families (not on a main benefit). Temporary $50/week increase from 1 April 2026 until 31 March 2027 or until petrol drops below $3/L for 4 consecutive weeks |
| Best Start Tax Credit | $77/week ($4,004/year) | Children under 3. Income-tested from year 1 for babies born on or after 1 April 2026 (abates above $79,000 family income, cuts out around $97,000) |
| Minimum Family Tax Credit | Top-up to minimum weekly income | Working families below minimum threshold |
| Abatement rate | 27.5 cents per $1 over $44,900 | Total WFF reduces as family income rises (threshold raised from $42,700 and rate from 27% effective 1 April 2026) |
Accommodation Supplement (Maximum Weekly Rates)
| Category | Area 1 | Area 2 | Area 3 | Area 4 |
|---|---|---|---|---|
| Single, no children | $165 | $105 | $80 | $70 |
| Sole parent, 1 child | $235 | $155 | $105 | $80 |
| Sole parent, 2+ children | $305 | $220 | $160 | $120 |
| Couple, no children | $235 | $155 | $105 | $80 |
| Couple, with children | $305 | $220 | $160 | $120 |
Area definitions: Area 1 covers Auckland central and metropolitan areas. Area 2 covers outer Auckland, Wellington, Queenstown Lakes, and other higher-cost centres. Area 3 covers Hamilton, Tauranga, Christchurch, Nelson, and similar. Area 4 covers the rest of New Zealand.
The Accommodation Supplement is income- and cash-asset-tested. It helps with rent, board, or mortgage costs. Apply through Work and Income.
Other Key Entitlements
| Entitlement | Amount / Detail |
|---|---|
| Winter Energy Payment | $20.46/week (single, no dependents) or $31.82/week (couple/dependents). 1 May to 1 October each year, paid automatically with main benefit or NZ Super. |
| Disability Allowance | Up to $82.85/week (non-taxable) for ongoing disability-related costs |
| Child Disability Allowance | $62.43/week (non-taxable) |
| Childcare Subsidy | $6.72/hour maximum (income-tested, up to 50 hours/week, via MSD) |
| Funeral Grant | Up to $2,697.43 (income- and asset-tested) |
| Rates Rebate | Up to $830/year for the 2026/27 rating year, 1 July 2026 to 30 June 2027 (income-tested; household income up to $33,210 gets the maximum, or up to $46,400 for SuperGold cardholders, plus $500 of income allowed per dependant). Administered by councils. |
| Community Services Card | Access to subsidised health services (income-tested) |
Related tools and guides
- Accommodation Supplement calculator: your likely weekly supplement.