Parent Boost sponsor income: how are the three completed tax years assessed?
When a Parent Boost application relies on sponsor income, the sponsor must meet both a current income test and a past tax-year test. The sponsor must currently meet the applicable minimum and must have met the minimum in at least two of the three completed New Zealand tax years immediately before the application. Joint sponsors must meet the requirement in the same two years. A specific alternative may apply where parental leave caused a shortfall.
Check current income and past records separately
A recent payslip alone does not answer the full test. The sponsor must meet the minimum income that applies when the application is lodged and must also meet the threshold in at least two of the three most recent completed tax years. New Zealand tax years run from 1 April to 31 March. A tax year that has not ended is not a completed year for this test.
For an application lodged between 1 April 2026 and 31 March 2027, Immigration New Zealand identifies the three completed tax years as 1 April 2023 to 31 March 2026. The sponsor must meet the required threshold in at least two of those years. If the application is lodged in a later tax year, the three-year window moves forward; an earlier applicationâs year selection should not be reused automatically.
The amount depends on the sponsors and parents
The threshold changes with the number of parents being sponsored. For one parent, the current published table requires annual income of NZD 72,800 for one sponsor or NZD 109,200 combined for two joint sponsors. Higher parent counts have higher thresholds. Check the table that applies on the date of lodgement, especially where the sponsor already supports another Parent Boost applicant.
Immigration New Zealand says the thresholds in force from 30 April 2026 apply to applications lodged on or after that date. The amounts are linked to New Zealand median wages and are normally reviewed in April. Previous articles, informal calculations or figures from older tax years are not a substitute for checking the current table.
Joint sponsors must use the same two years
Two joint sponsors cannot each select their own best two years. Immigration New Zealand requires the same two completed years for both sponsors. Put both sponsorsâ income records side by side for each tax year, then compare them against the threshold that applies at lodgement.
The relationship between joint sponsors also matters. Immigration New Zealand lists certain combinations, including an adult child with their partner, adult siblings, or an adult child and the applicantâs partnerâs adult child in the specified circumstances. Each arrangement has its own status and relationship requirements. Adding two incomes together does not by itself establish that the joint-sponsorship rules are met.
If parental leave affected a tax year
The operational instructions provide a specific option where a sponsor could not meet the threshold because they were on parental leave during a completed tax year. The sponsor may provide evidence of the leave and current income. Examples include an employer letter confirming leave dates, an employment agreement showing salary or hourly pay and weekly hours, and an employer letter confirming the return-to-work date.
This is a targeted rule for a shortfall caused by parental leave. It should not be treated as a general way to replace any missing historical income with current salary, and it does not guarantee that the evidence will satisfy the officer. Confirm that the circumstances fit the rule and follow the current document requirements.
Match the evidence to Inland Revenue records
Examples on the Immigration New Zealand page include Proof of Income, Income Details or an Income Tax Assessment Letter for PAYE employees. Self-employed sponsors may provide a Confirmation of Income, a Return Acknowledgement letter or a Notice of Assessment, depending on their circumstances. Mixed income has its own examples of acceptable tax documents. Immigration New Zealand assesses whether evidence is credible and may verify tax information.
If a sponsor is still sponsoring parents from an earlier Parent Boost application, those people may need to be counted when determining the total number of parents sponsored. Because that number changes the threshold, confirm the sponsorâs existing obligations before calculating income.
A practical order for checking the test
First confirm who may act as the sponsor or joint sponsors and count the parents who need to be included. Next identify the three completed tax years based on the intended lodgement date. Put each sponsorâs income in the same year-by-year table and mark which years meet the applicable threshold. If parental leave is relevant, add the leave and return-to-work evidence. Then check the latest Immigration New Zealand threshold table and the accepted Inland Revenue records.
The New Zealand Parent Boost service page from åè¶ç§»æ° Premiervisa Group provides programme information. Sponsor income is only one part of the visa requirements; check all current criteria before lodging.
Official sources
Sources checked: 23 October 2026. Thresholds can change; check the latest Immigration New Zealand instructions before applying.
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