Inland Revenue (IRD) Child Support Scheme 2026 Child Support Act 1991 (NZ) • Living Allowance $26,088 • Cost Tables Scheme: Inland Revenue Department (IRD) Child Support

Child Maintenance Calculator NZ

Calculate statutory child support in New Zealand using the official Inland Revenue (IRD) formula under the Child Support Act 1991.

In New Zealand, child support is calculated by Inland Revenue (IRD) by taking both parents' taxable incomes, deducting statutory living allowances ($26,088), calculating income percentages and care cost percentages, and applying the Child Expenditure Table.

Inland Revenue (IRD) Scheme

New Zealand IRD Child Support Formula Calculator

Official NZ IRD formula: Taxable earnings, living allowance ($26,088), and care percentage tiers

IRD 2026 Formula

Liable Parent Income ($NZD / year) Taxable earnings from IRD return

Receiving Parent Income ($NZD / year) Primary carer taxable earnings

Number of Children Child expenditure table tier

Care Frequency (Nights per Year) IRD care percentage threshold

Living Allowance Deduction ($NZD) Statutory living retention allowance

Inland Revenue (IRD) Assessment Result IRD Formula Standard

Combined Income Pool

$73,824.00

After Living Allowances

Liable Parent %

75.7%

Income Share

Annual Child Support

$5,820.00

IRD Formula Assessment

Monthly Transfer

$485.00

$NZD / Month

Inland Revenue System

New Zealand Child Support Formula Mechanics

Child Support Act 1991

Income & Living Allowance Offset

Both parents' taxable incomes from the previous tax year are reduced by a statutory living allowance ($26,088) to determine respective Child Support Incomes.

Direct Automatic IRD Wage Deduction

Since 2021, Inland Revenue automatically deducts child support directly from the liable parent's wages or salary via their employer payroll (PAYE tax system).

The Statutory IRD Scheme Under the Child Support Act 1991

In New Zealand, child support is managed centrally by Inland Revenue (Te Tari Taake) under the Child Support Act 1991. The formula determines the cost of raising children based on empirical expenditure data, taking into account the taxable earnings of both the liable parent and the receiving carer.

The 28% Care Threshold (103 Nights)

Under New Zealand law, a parent must provide care for at least 28% of the time (103 nights per year or 2 days per week) to receive recognition in the formula. Care below 28% results in a 0% Care Cost Percentage, meaning no reduction in liability is granted.

Passing Child Support Directly to Sole Parents

Under historic 2023 legislative amendments, child support payments collected by IRD for receiving parents on the Sole Parent Support benefit are now passed on directly to the parent rather than being retained by the Crown to offset welfare expenditure.

Legal Clarifications

Frequently Asked Questions: Child Maintenance Calculator NZ

Authoritative answers based on current statutory rules and legal precedents

Can New Zealand child support be deducted straight from my pay? ↓

Yes. Inland Revenue mandates employer deductions for all employed liable parents. Your employer deducts child support alongside PAYE income tax.

What is the maximum income assessed by IRD for child support in NZ? ↓

The assessment caps taxable earnings at 2.5 times the average ordinary-time annual wage, currently capped at approximately $184,818 NZD.

Can I be stopped at the New Zealand border for unpaid child support? ↓

Yes. Under Section 213 of the Child Support Act 1991, Inland Revenue can request District Court arrest warrants and border alert orders that prevent defaulting parents from leaving New Zealand airports.

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