New Zealand Child Support Calculator (2026/27)
Estimate child support using the 2026/27 Inland Revenue formula: each parent's income after the living allowance, their income shares, and the child expenditure table. It is an estimate; IRD's assessment is the only binding figure.
Estimated child support
$1,211
a year (about $23.29 a week)
About $1,211 a year
On these figures the formula produces less than the minimum, so the minimum annual amount of $1,211 applies (about $23.29 a week). This is an estimate; Inland Revenue's assessment is the only binding figure.
See how child support is calculated, and use Inland Revenue for the binding assessment.
This estimator uses the 2026/27 IRD formula figures (living allowance $30,557, the child expenditure table, and the $1,211 minimum). It handles the common case where one parent provides less than 28% of the nights; genuine shared care is handed to IRD's own estimator. It runs in your browser, is general information rather than legal advice, and Inland Revenue's assessment is the only binding figure. It does not adjust for other dependent children, which can change the result.
How the IRD Formula Works
Inland Revenue, not the Family Court, works out child support by a formula. Each parent's child support income is their taxable income less a living allowance ($30,557 for 2026/27, or $34,252 on a supported living payment). The two incomes are combined, and each parent's income percentage is their share of that combined figure. A child expenditure amount is then read from IRD's table for the combined income, the number of children, and their ages. Where one parent is the primary carer, the paying parent's share is their income percentage of that expenditure, subject to a minimum of $1,211 a year. See how child support is calculated.
Shared Care
If the paying parent has the child for 28% of the nights (about 103 a year) or more, it is a shared-care case, and a tiered care-cost adjustment applies to the formula. That adjustment uses a table this estimator does not compute, so for shared care the tool sends you to Inland Revenue's own estimator for the figure. This tool also does not adjust for other dependent children, which can change the result.
Frequently Asked Questions
Who calculates child support in New Zealand?
Inland Revenue, using a formula, not the Family Court. The formula weighs both parents’ child support income, a living allowance, the number and ages of the children, and the share of care each parent provides.
Is this the amount I will actually pay or receive?
No. It is an estimate. Inland Revenue’s own assessment for your actual circumstances is the only binding figure, and it can differ, especially with shared care or other dependent children.
What is the minimum child support in NZ?
For 2026/27 the minimum annual amount is $1,211. Where the formula produces less than this, the minimum applies.
Does this tool store what I enter?
No. Everything runs in your browser. Nothing you enter is saved, transmitted, or used to contact you.
This estimator uses the 2026/27 IRD formula figures and child expenditure table. It handles the common primary-carer case; shared care is handed to IRD. It is general information, not legal advice, and Inland Revenue's assessment is the only binding figure. Re-check each 1 April, when the figures update.
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