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Inland Revenue

Tax Policy

Information release
Published 27 January 2026

Income Tax (Tax Credit) Order 2025 – information release

This information release includes documents relating to the Income Tax (Tax Credit) Order 2025.

Documents included in this information release 

Item

Date

Title

01

22/10/2025 Draft Cabinet paper – Increasing the Minimum Family Tax Credit threshold and CPI Indexation of Family Tax Credit and Best Start Tax Credit payment rates
02 13/11/2025 Cabinet paper – Income Tax (Tax Credit) Order 2025
03 13/11/2025 Cabinet minute – Income Tax (Tax Credit) Order 2025
04  17/11/2025  Cabinet minute – Report of the Cabinet Legislation Committee: Period Ended 14 November 2025

Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 13 November 2025 and confirmed by Cabinet on 17 November 2025.

One attachment to the Cabinet paper is not included in this information release as it is publicly available:

Income Tax (Tax Credit) Order 2025 (SL 2025/260) – New Zealand Legislation