NZ Child Support Assessment Calculator 2026
Free New Zealand child support assessment calculator for 2026. Calculate child support using the official IRD formula assessment, child expenditure tables, and care percentage.
IRD Formula AssessmentChild Expenditure TablesCare Percentage100% Free
Legal Disclaimer: This calculator provides an estimate only and is not legal advice. Inland Revenue (IRD) makes final determinations regarding child support assessments. This tool does not claim accuracy or approval from any government agency. New Zealand calculations use the IRD formula assessment and child expenditure tables. Consult with a family law lawyer for legal advice specific to your situation.
Child Support Calculator
Estimate child support based on state guidelines, income, and custody arrangements
New Zealand uses the IRD formula assessment based on both parents' income, care percentage, and child expenditure tables.
Enter Parent A's parenting time percentage (0-100). Parent B's percentage will be calculated automatically.
Key Values for 2025-2026 (1 April 2025 - 31 March 2026)
Living Allowance
$29,909
Deducted from each parent's income
Minimum Annual Rate
$1,175
Minimum child support per year
Minimum Care to Receive
35%
~128 nights per year
Official Source: IRD - Child Support Rates
The IRD Formula Assessment
(i% - c%) × p
Where: i% = income percentage, c% = care cost percentage, p = child expenditure
Child Expenditure Tables (2025-2026)
Child expenditure is calculated based on combined child support income and the child's age.
Children aged 12 and under
| Income Range | 1 child | 2 children | 3+ children |
|---|---|---|---|
| $0 - $41,244 | 17c per $1 | 24c per $1 | 27c per $1 |
| $41,245 - $82,489 | $7,011 + 15c | $9,899 + 23c | $11,136 + 26c |
| $82,490 - $123,733 | $13,198 + 12c | $19,385 + 20c | $21,860 + 25c |
| $123,734 - $164,977 | $18,147 + 10c | $27,634 + 18c | $32,171 + 24c |
| $164,978 - $206,222 | $22,271 + 7c | $35,058 + 10c | $42,070 + 18c |
| $206,223+ | $25,158 (cap) | $39,182 (cap) | $49,494 (cap) |
Children aged 13 and over
| Income Range | 1 child | 2 children | 3+ children |
|---|---|---|---|
| $0 - $41,244 | 23c per $1 | 29c per $1 | 32c per $1 |
| $41,245 - $82,489 | $9,486 + 22c | $11,961 + 28c | $13,198 + 31c |
| $82,490 - $123,733 | $18,560 + 12c | $23,510 + 25c | $25,984 + 30c |
| $123,734 - $164,977 | $23,509 + 10c | $33,821 + 20c | $38,357 + 29c |
| $164,978 - $206,222 | $27,633 + 9c | $42,070 + 13c | $50,318 + 20c |
| $206,223+ | $31,345 (cap) | $47,432 (cap) | $58,567 (cap) |
Frequently Asked Questions - NZ Child Support Assessment
Official IRD Resources
Legal Disclaimer: This NZ child support assessment calculator provides an estimate only and is not legal advice. Inland Revenue (IRD) makes final determinations regarding child support assessments based on verified income information. Actual amounts may differ due to dependent child allowances, multi-group allowances, and other factors not captured here. For an accurate assessment, use the official IRD Child Support Calculator or contact IRD on 0800 221 221.