Budget 2026

Child Poverty Report 2026
Te Pōharatanga Tamariki

How child poverty is measured

The Child Poverty Reduction Act 2018 specifies four primary measures of child poverty for which governments must set long-term (ten-year) and intermediate (three-year) targets.[1] These four primary measures are material hardship, the after-housing-costs (fixed-line) measure, the before-housing-costs (moving-line) measure and persistent poverty. Targets for the first three measures, as set by successive governments, are as follows. The fourth measure, persistent poverty, will be reported from 2027.

Primary measure This measures child poverty by looking at… Second intermediate targets (2023/24) Third intermediate targets (2026/27) Ten-year targets (2027/28)
Material hardship …the proportion of children living in households lacking seven or more items on the MH-18 material hardship index 9.0% 11.0% 6.0%
The after-housing-costs fixed-line measure (AHC50) …the proportion of children living in households with incomes that are less than half the median income in 2017/18, after paying for housing costs (e.g. rent) and adjusting for inflation 15.0% 14.0% 10.0%
The before-housing-costs moving-line measure (BHC50) …the proportion of children living in households with incomes before housing costs that are less than half the median income for the financial year 10.0% 12.0% 5.0%
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