FamilyBoost NZ: Understanding the 2025 IRD Changes
In September 2025, Inland Revenue confirmed changes to FamilyBoost that increased the level of support available to eligible New Zealand families paying early childhood education (ECE) costs.
For quarters ending after 1 July 2025, eligible households can claim up to 40% of eligible ECE costs, with a maximum FamilyBoost payment of $1,560 per quarter, subject to the household income rules.
The changes also increased the household income threshold to $57,286 per quarter and changed the abatement rate to 7% for household income above $35,000 per quarter.
This guide explains the 2025 FamilyBoost NZ changes, who may qualify, how the payment is calculated, what childcare costs can be claimed and how to submit a claim through myIR.
Source: Inland Revenue – Changes to FamilyBoost, September 2025.
Quick Answer: What Is FamilyBoost NZ?
FamilyBoost NZ is a childcare payment that helps eligible caregivers with the cost of early childhood education (ECE).
FamilyBoost is administered by Inland Revenue and is assessed on a quarterly basis. How much a household can claim depends on its household income for the relevant quarter and the eligible childcare costs paid.
Under the rules applying to quarters ending after 1 July 2025, eligible households can claim up to 40% of eligible ECE costs, subject to a maximum of $1,560 per quarter.
The payment is reduced for households with quarterly income above $35,000 and is not available where household income reaches $57,286 or more for the quarter.
Claims are made through myIR after the relevant quarter has ended.
What Changed With FamilyBoost in 2025?
On 24 September 2025, Inland Revenue announced that the Government’s FamilyBoost changes had received Royal Assent and were now law.
The changes applied from the July–September 2025 quarter, with families able to begin claiming from 1 October 2025.
There were three key changes:
- The household income threshold increased to $57,286 per quarter.
- The maximum FamilyBoost payment increased to 40% of eligible ECE costs, up to $1,560 per quarter.
- The abatement rate changed to 7% for household income above $35,000 per quarter.
According to Inland Revenue, the changes were designed to help ease the cost of early childhood education for families across New Zealand.
FamilyBoost NZ 2025: Key Changes at a Glance
| FamilyBoost rule | From quarters ending after 1 July 2025 |
|---|---|
| Maximum claim rate | Up to 40% of eligible ECE costs |
| Maximum payment | $1,560 per quarter |
| Income before abatement | $35,000 per quarter |
| Abatement rate | 7 cents for each $1 of income above $35,000 |
| Income threshold | $57,286 per quarter |
| Claim frequency | Quarterly |
| Where to claim | myIR |
These figures apply to quarters ending after 1 July 2025. Earlier quarters were subject to different FamilyBoost settings.
Who Is Eligible for FamilyBoost NZ?
Whether you can receive FamilyBoost depends on the children you care for, your household income and your childcare costs.
FamilyBoost is intended for eligible caregivers who pay costs for early childhood education.
Your eligibility can depend on factors including:
- The children you care for.
- Your household income.
- Your eligible ECE costs.
- Your caregiver circumstances.
- Whether you have registered for FamilyBoost through myIR.
Inland Revenue provides an eligibility tool and detailed guidance for caregivers to check whether they qualify.
How Much FamilyBoost Can You Claim?
The amount you can claim depends on your household income for the quarter and the eligible ECE costs you have paid.
Household income under $35,000 per quarter
If your household income for the quarter is under $35,000, you can claim up to:
- 40% of eligible ECE costs
- Up to a maximum of $1,560 per quarter
Household income between $35,000 and $57,286
If your household income is above $35,000 but below $57,286 for the quarter, your FamilyBoost payment is the lesser of:
- 40% of the ECE fees you have claimed; or
- $1,560 less 7 cents for each dollar of household income above $35,000.
Household income of $57,286 or more
If your household income reaches $57,286 or more for the quarter, you cannot claim FamilyBoost for that quarter.
FamilyBoost NZ Example
Consider a household with:
- Quarterly household income of $30,000
- Eligible ECE costs of $3,000 for the quarter
40% of $3,000 is:
$1,200
Because $1,200 is below the $1,560 quarterly maximum, the potential FamilyBoost payment would be $1,200, assuming the household meets all other eligibility requirements.
The actual FamilyBoost entitlement depends on the information used by Inland Revenue to assess the claim.
How Does the FamilyBoost Abatement Work?
For households with quarterly income above $35,000, the FamilyBoost payment is reduced.
The abatement rate under the 2025 changes is 7 cents for every dollar of household income above $35,000 per quarter.
For example, if household income is $40,000 for the quarter:
- Income above $35,000 = $5,000
- 7% of $5,000 = $350
- $1,560 maximum less $350 = $1,210
The household’s actual entitlement would still be limited by the amount of eligible ECE costs claimed.
What ECE Costs Can You Claim?
FamilyBoost can be claimed for childcare fees that you are required to pay.
Eligible childcare fees can include certain optional charges and services, such as meals or nappies.
However, childcare fees do not include:
- Donations
- Subsidies such as the Childcare Subsidy from Work and Income
It is important to keep your invoices or quarterly statements from your ECE provider so you can support your claim.
FamilyBoost IRD: How to Access Your Claim Through myIR
If you are looking for FamilyBoost IRD information, the official Inland Revenue website is the best source for checking eligibility, claim requirements and current payment information.
FamilyBoost claims are managed through myIR. You can use your myIR login to access your FamilyBoost account, register for the service and submit claims for eligible ECE costs.
If you are searching for an IRD login or IRD log in, go directly to the official Inland Revenue website rather than using third-party websites. From there, you can access myIR and manage your FamilyBoost information.
For official information, visit the IRD FamilyBoost website.
When Can You Claim FamilyBoost?
FamilyBoost is claimed quarterly.
| Quarter | Period |
|---|---|
| Quarter 1 | 1 July – 30 September |
| Quarter 2 | 1 October – 31 December |
| Quarter 3 | 1 January – 31 March |
| Quarter 4 | 1 April – 30 June |
You can make a claim after the relevant quarter has ended.
You cannot submit a FamilyBoost claim partway through a current quarter.
Each quarter needs to be claimed separately, and Inland Revenue states that you have up to four years to submit a claim.
How to Claim FamilyBoost Through myIR
To receive your FamilyBoost refund, you need to register and submit a claim through myIR.
Step 1: Check your eligibility
Review your household income, childcare costs and other eligibility requirements before making your claim.
Step 2: Register for FamilyBoost
You need to register for FamilyBoost in myIR before making your first claim.
You only need to register once.
Step 3: Gather your information
IRD says you will need information including:
- Your child’s full name
- Your child’s date of birth
- Your child’s IRD number
- Your ECE provider’s name
- Your ECE provider’s address
- Your ECE provider’s licence number
- Your ECE invoices or quarterly statements
- Your New Zealand bank account information
If you have a partner, you will also need their full name, date of birth and IRD number.
Step 4: Select “Claim FamilyBoost”
In your FamilyBoost account in myIR, select “Claim FamilyBoost” and enter the required information.
Step 5: Upload your documents
Upload your invoices or quarterly FamilyBoost statement.
IRD recommends using the quarterly statement where possible. You do not need to provide both a quarterly statement and invoices.
Step 6: Review and submit
Review your information, confirm the claim and submit it through myIR.
How Long Does a FamilyBoost Refund Take?
Inland Revenue states that most FamilyBoost refunds are paid within 15 working days.
However, processing may take longer if IRD requires additional information or your income tax return is still being processed.
IRD will contact you if it needs more information about your claim.
How Is Household Income Calculated for FamilyBoost?
FamilyBoost is assessed quarterly, which means your entitlement can change from one quarter to another.
If your income is taxed before you receive it, such as salary and wages, IRD uses the income from the relevant quarter.
If you receive other income, such as self-employed income or schedular payments, IRD uses your latest income tax return and divides the relevant income by four to determine a quarterly amount.
If you receive both income taxed before you receive it and other income, IRD uses the greater of the two amounts.
You need to have filed your income tax return before you can claim FamilyBoost.
Can Your FamilyBoost Payment Change From Quarter to Quarter?
Yes.
FamilyBoost is assessed separately for each quarter. If your household income or eligible ECE costs change, the amount you can claim may also change.
This means you should not assume that the amount you receive for one quarter will automatically be the same for the next quarter.
Common FamilyBoost Claim Mistakes
When preparing a FamilyBoost claim, some common issues can create delays or affect the amount you can claim.
- Not filing your income tax return: IRD requires your income tax return to be filed before you can claim FamilyBoost.
- Not keeping ECE records: Keep your invoices or quarterly statements from your ECE provider.
- Claiming the wrong costs: Donations and certain subsidies are not treated as eligible childcare fees.
- Using incorrect income information: FamilyBoost is assessed using household income for the relevant quarter.
- Submitting a claim too early: You cannot submit a claim before the relevant quarter has ended.
- Forgetting to register: You need to register for FamilyBoost in myIR before making your first claim.
FamilyBoost NZ Claim Checklist
Before submitting your FamilyBoost claim, make sure you have:
- Checked your eligibility
- Registered for FamilyBoost in myIR
- Filed your income tax return
- Confirmed your household income
- Collected your ECE invoices or quarterly statement
- Checked your child’s IRD details
- Confirmed your ECE provider details
- Provided your New Zealand bank account information
- Selected the correct claim quarter
- Reviewed your claim before submitting
People Also Ask About FamilyBoost NZ
What is FamilyBoost NZ?
FamilyBoost NZ is a childcare payment administered by Inland Revenue to help eligible caregivers with the cost of early childhood education.
How much FamilyBoost can I get?
For quarters ending after 1 July 2025, eligible households can claim up to 40% of eligible ECE costs, with a maximum payment of $1,560 per quarter. The actual amount depends on household income and eligible costs.
What is the FamilyBoost income limit?
The household income threshold for quarters ending after 1 July 2025 is $57,286 per quarter. The payment is reduced once household income exceeds $35,000 per quarter.
How do I claim FamilyBoost?
You need to register through myIR and submit a claim after the relevant quarter has ended. You will need information about your child, ECE provider, eligible childcare costs and bank account.
Can I claim FamilyBoost every quarter?
Yes. FamilyBoost can be claimed for each eligible quarter. Each quarter needs to be claimed separately.
How long do I have to claim FamilyBoost?
IRD states that you have up to four years to submit your FamilyBoost claims.
Can I claim FamilyBoost if my income changes?
Yes. FamilyBoost is assessed quarterly, so your entitlement may change when your household income changes.
When did the FamilyBoost changes start?
The 2025 changes apply from the July–September 2025 quarter, with families able to claim under the new rules from 1 October 2025.
Key Takeaway: FamilyBoost NZ 2025
The 2025 FamilyBoost changes increased the level of support available to eligible New Zealand households paying early childhood education costs.
For quarters ending after 1 July 2025, eligible households can claim up to:
- 40% of eligible ECE costs
- $1,560 per quarter maximum
- Subject to the $57,286 quarterly household income threshold
- With a 7% abatement for household income above $35,000 per quarter
FamilyBoost claims are made through myIR after each quarter has ended.
Because eligibility and payment amounts depend on individual household circumstances, families should check the current IRD guidance before submitting a claim.
Need Help Understanding Your NZ Tax Position?
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Related DFK Orb360 O’Halloran Resources
Official NZ FamilyBoost Resources
For the most current eligibility and claiming information, refer to Inland Revenue’s official FamilyBoost guidance.
Final Thoughts
The 2025 FamilyBoost NZ changes increased the potential support available to eligible families paying early childhood education costs.
For quarters ending after 1 July 2025, the maximum payment increased to $1,560 per quarter and the maximum claim rate increased to 40% of eligible ECE costs, subject to the household income rules.
If you think you may qualify, make sure your income tax information is up to date, keep your ECE invoices or quarterly statements and submit your claim through myIR after the relevant quarter has ended.
Always check the latest Inland Revenue guidance before making a FamilyBoost claim.
About DFK Orb360 O’Halloran
DFK Orb360 O’Halloran is a Chartered Accounting and Business Advisory firm supporting businesses and individuals across New Zealand with accounting, taxation, financial reporting, business advisory and financial planning services.
Our team works with clients across Auckland, North Shore, Wellington and other locations throughout New Zealand.
Disclaimer: This article is provided for general information only and is based on Inland Revenue guidance available at the time of publication. FamilyBoost eligibility and payment amounts depend on individual circumstances. This article does not constitute personal tax or financial advice. For advice specific to your circumstances, consult a qualified tax adviser or Inland Revenue.
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