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Takapuna office closure | Takapuna office closure. The Takapuna office is relocating to a new address so will be closed from 22 November 4pm to 26 November 4pm. From 27 November you can find the new office at: 74 Taharoto Road Smales Farm, One NZ Building, Takapuna.

Some services unavailable 23 - 24 November | myIR, gateway services and our self-service phone line will not be available from 3pm Saturday 23 November to 9am Sunday 24 November while we do planned system testing. This will not affect any tax entitlements or payments scheduled during this time.

The income ranges are based on average weekly earnings for the June quarter of the previous child support year.

We use the average weekly earnings provided by Statistics New Zealand to create an annual figure.

Expenditure tables for 2025

The tables below are based on the June 2023 average weekly earnings.

To calculate per child expenditure values when there are at least 2 children in the same child support calculation and they fall into different age groups first use the 12 and under table using the total number of children then dividing the result by the number of children. This gives a per child expenditure value for each child aged 12 and under.

Next use the 13 and over table again using the total number of children then dividing the result by the number of children. This gives a per child expenditure value for each child aged 13 and over.

Children aged 12 and under
If the income is between
1 child 2 children 3 or more children
17 cents for each dollar over 24 cents for each dollar over 27 cents for each dollar over
1 child 2 children 3 or more children
$6,640 plus 15 cents for each dollar over $39,060 $9,374 plus 23 cents for each dollar over $39,060 $10,546 plus 26 cents for each dollar over $39,060
1 child 2 children 3 or more children
$12,499 plus 12 cents for each dollar over $78,119 $18,358 plus 20 cents for each dollar over $78,119 $20,701 plus 25 cents for each dollar over $78,119
1 child 2 children 3 or more children
$17,186 plus 10 cents for each dollar over $117,178 $26,170 plus 18 cents for each dollar over $117,178 $30,466 plus 24 cents for each dollar over $117,178
1 child 2 children 3 or more children
$21,092 plus 7 cents for each dollar over $156,237 $33,201 plus 10 cents for each dollar over $156,237 $39,840 plus 18 cents for each dollar over $156,237
1 child 2 children 3 or more children
$23,826. $37,107 $46,871
Children aged 13 and over
If the income is between
1 child 2 children 3 or more children
23 cents for each dollar 29 cents for each dollar 32 cents for each dollar
1 child 2 children 3 or more children
$8,984 plus 22 cents for each dollar over $39,060 $11,327 plus 28 cents for each dollar over $39,060 $12,499 plus 31 cents for each dollar over $39,060
1 child 2 children 3 or more children
$17,577 plus 12 cents for each dollar over $78,119 $22,264 plus 25 cents for each dollar over $78,119 $24,607 plus 30 cents for each dollar over $78,119
1 child 2 children 3 or more children
$22,264 plus 10 cents for each dollar over $117,178 $32,029 plus 20 cents for each dollar over $117,178 $36,325 plus 29 cents for each dollar over $117,178
1 child 2 children 3 or more children
$26,170 plus 9 cents for each dollar over $156,237 $39,841 plus 13 cents for each dollar over $156,237 $47,652 plus 20 cents for each dollar over $156,237
1 child 2 children 3 or more children
$29,685 $44,919 $55,464

Expenditure tables for 2025, 2024 and 2023

The income ranges are based on average weekly earnings for the June quarter of the previous child support year.


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Last updated: 08 Feb 2024
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