What is the cost of children table in child support?

The costs of children table is a statutory table used by Services Australia to estimate what two parents at a given combined income would typically spend raising their children. It varies by number of children, age group, and combined child support income. It is updated annually on 1 January.

How is the cost of children table used in the child support formula?

In Step 7 of the formula, the combined child support income is looked up in the table to produce a dollar figure — the costs of the children (COTC). In Step 8, the paying parent's child support percentage is multiplied by this figure to produce their annual payment.

Does the costs of children table change each year?

Yes. The table is updated on 1 January each year. The 2026 table applies to assessments made during the 2026 child support year.

What is the maximum income used in the costs of children table?

The table applies up to a combined child support income of $232,843. Above this threshold, the costs of children figure does not increase further — it is capped at the highest band value.

Are older children more expensive under the table?

Yes. The table uses two age groups — children aged 0–12 and children aged 13 and over. The 13+ figures are higher at every income band, reflecting higher costs associated with older children.

Statutory reference

2026 Costs of children table

This table shows the estimated annual cost of raising children based on the number of children, their age group, and each parent's child support income.

No. of children	$0 to $46,569	$46,570 to $93,137	$93,138 to $139,706	$139,707 to $186,274	$186,275 to $232,843	Income over $232,843
Children aged 0 to 12 years
1 child	17c for each $1	$7,917 plus 15c for each $1 over $46,569	$14,902 plus 12c for each $1 over $93,137	$20,490 plus 10c for each $1 over $139,706	$25,147 plus 7c for each $1 over $186,274	$28,407
2 children	24c for each $1	$11,177 plus 23c for each $1 over $46,569	$21,888 plus 20c for each $1 over $93,137	$31,202 plus 18c for each $1 over $139,706	$39,584 plus 10c for each $1 over $186,274	$44,241
3+ children	27c for each $1	$12,574 plus 26c for each $1 over $46,569	$24,682 plus 25c for each $1 over $93,137	$36,324 plus 24c for each $1 over $139,706	$47,500 plus 18c for each $1 over $186,274	$55,882
Children aged 13+ years
1 child	23c for each $1	$10,711 plus 22c for each $1 over $46,569	$20,956 plus 12c for each $1 over $93,137	$26,544 plus 10c for each $1 over $139,706	$31,201 plus 9c for each $1 over $186,274	$35,392
2 children	29c for each $1	$13,505 plus 28c for each $1 over $46,569	$26,544 plus 25c for each $1 over $93,137	$38,186 plus 20c for each $1 over $139,706	$47,500 plus 13c for each $1 over $186,274	$53,554
3+ children	32c for each $1	$14,902 plus 31c for each $1 over $46,569	$29,338 plus 30c for each $1 over $93,137	$43,309 plus 29c for each $1 over $139,706	$56,814 plus 20c for each $1 over $186,274	$66,128
Children of mixed age
2 children	26.5c for each $1	$12,341 plus 25.5c for each $1 over $46,569	$24,216 plus 22.5c for each $1 over $93,137	$34,694 plus 19c for each $1 over $139,706	$43,542 plus 11.5c for each $1 over $186,274	$48,897
3+ children	29.5c for each $1	$13,738 plus 28.5c for each $1 over $46,569	$27,010 plus 27.5c for each $1 over $93,137	$39,816 plus 26.5c for each $1 over $139,706	$52,157 plus 19c for each $1 over $186,274	$61,005

For the full formula context, see How child support is calculated.