Home based child care 2026 year worksheet for carers to calculate taxable income - tax calculation

Sep 19, 2026

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Worksheet for carers providing a structured method to calculate taxable income for home-based childcare for the 2026 tax year. It breaks down gross childcare income, subtracts variable costs using hours and a standard rate, and applies fixed administration and accommodation cost calculations based on weekly apportionment. The document also includes guidance on additional deductible costs, receipt retention, and notes on eligibility for full annualised fixed standard-cost amounts. It concludes with taxable income determination and compliance notes for Inland Revenue and potential ACC levies.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Deductions and Cost Components

Variable Standard Costs (hours-based)

Administration Fixed Costs

Accommodation Fixed Costs (own home vs rental)

Additional Costs and Receipt Guidance

Full Calculation Summary

Taxable Income and Filing Notes

TAX for 2026 due date

Reset form

Home based child care 2026 year JIRune4210326 Worksheet for carers to calculate taxable income | A Gross Income received for childcare B Hours | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | | | | | | DEDUCTIONS1 | | | | | | | | | Variable Standard Costs | | | | | | | | | Hours B | | | times $4.70 | | | | C | | Administration Costs
Admin Rebate2 $460.00 ……2 (see note below) divide by 52 then multiply by number of weeks childcare provided during the year…
Accommodation – Own Home
Purchase Price
Multiply by 0.04 =
minus
Annual WINZ A/Sup ( ) | | | | | Weeks | | D | | | | | | | | | | | Sub Total | |
Multiply by 0.50 | | |

Weeks | | E | | Sub Total | |
Multiply by 0.3333 | | | | | | | Total | | | | | | | | | 2 (see note below) Divided by 52 then multiplied by number of weeks childcare provided during the year | | | | | | | | | Accommodation – Rental Home | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | Yearly Rent |
minus | | | | | | | | | | Less annual WINZ A/Sup ( )
equals | | | | | | | | | | | Sub Total |
Multiply by 0.50 | | | | | | | | | | Sub Total |
Multiply by 0.3333 | | | | | | | | | | Total | | | Weeks | | | | | | E | | 2 (see note below) Divided by 52 then multiplied by number of weeks childcare provided during the year
Additional costs
Examples:
• ACC Levies
• Any expenses incurred to comply with training requirements of the Home-Based Care Order eg First Aid training
Customers must retain receipts | | | | | | | | | | | Total Additional Costs | | | | | | | | | F | | 1 The deductions calculations are based on the 2026 tax year rates for Variable standard costs (which cover electricity/fuel, food, wear and tear, outings and associated transport costs, laundry, educational resources, modification costs, equipment, first aid supplies etc) and Administration costs.
2 Educators operating a home based childcare activity for a full year (ignoring vacation breaks and absences due to sickness) may claim the full annualised fixed standardcost amount. Only educators who commence or exit a home based activity part-way through an income year (1 April to 31 March) are required to apportion the fixed standard-cost amount related to the number of weeks their activity has been operated.

FULL CALCULATION | | | | | | | | | | | Gross Income | | | | | A | | | | | | minus | | | | | | | | | | | Less Variable Costs | | | | | C | | | | | | equals | | | | | | | | | | | Sub Total | |
minus | | | | | | | | | Less Admin Fixed Cost | | | | | D | | | | | | equals | | | | | | | | | | | Sub Total | |
minus | | | | | | | | | Less Accommodation Fixed Cost | | | | | E | | | | | | minus | | | | | | | | | | | Less Additional costs | | | | | F | | | | | | equals | | | | | | | | | | | TAXABLE INCOME | | | | | | | | | | | If you use the standard costs and they work out to be more than your childcare income, you will not have to file a tax return unless there is another reason that the return is required. But, if you decide to file a return, you can not offset this loss against any other income in this year or any future year (the childcare income needs to be declared as Nil).
If you are not required to file an income tax return remember to contact Inland Revenue to advise them that your childcare income was a loss and therefore you are not required to file.
• If you do not let us know you may receive a late filing penalty of $50.
Your taxable income from the home-based care will also be liable for ACC earner’s account levy and self employed levy.

TAX for 2026 due: 9 February 2027 | | | | | | | | | | | | | | | | | | | | | | | |

FAQs

How are variable standard costs calculated in this worksheet?

Variable standard costs are based on the total childcare hours, multiplied by the applicable standard rate (shown as times $4.70).

How do carers calculate administration and accommodation fixed costs for part-year childcare?

Fixed standard-cost amounts are annualised and then divided by 52, then multiplied by the number of weeks childcare was provided during the year. Full annualised amounts apply only for full-year operation, subject to the notes provided.

What should carers do if standard costs exceed childcare income?

If standard costs are more than childcare income, a tax return may not be required unless there is another reason. If a return is filed, the loss cannot be offset against other income, and the childcare income should be declared as Nil; carers should also contact Inland Revenue to advise of the loss and non-filing status.

Sep 19, 2026

Upload by Ophelia