You can claim 33.33 cents for every dollar you donated to charities or similar organisations.
Who can claim tax credits
You can claim tax credits if you:
- are claiming as an individual and not on behalf of a trust, partnership or company
- were a New Zealand tax resident at any time during the tax year.
You can only claim on donations that added up to the same amount or less than your taxable income during the tax year.
You must claim the tax credit within four years after the year you made your donation.
What you can claim tax credits for
You can claim tax credits for donations of $5 or more when the donation:
- was to an approved organisation
- didn’t provide any direct benefit to you or your family.
How much you can claim
The total you can claim in one tax year is the lesser of:
- 33.33% of your total donations
- 33.33% of your taxable income.
If your total donations were more than your taxable income your spouse or partner can claim the remaining amount.
Donations to schools
You can claim for donations to most schools and parent-teacher associations. Check the approved organisations list to see if the school is listed.
You cannot claim for:
- tuition fees
- private school fees
- exam fees
- attendance dues
- tertiary education fees
- parent-teacher association membership fees
- costs for a student doing a voluntary activity which is not part of the school curriculum
- costs of materials for something a student made at school and took home, such as something made in a woodwork class.
What needs to be on your receipt
You need a receipt for every donation you want to claim for.
The receipt needs to:
- be in your name or your spouse or partner's name
- show the amount and date of the donation
- clearly state that it's for a donation
- be signed by an authorised person
- be on the organisation's letterhead or show its name and official stamp
- show the word 'copy' or 'replacement' if it's a replacement receipt.
If you want to claim for a donation of $5 or more made over the phone you need a receipt from the approved organisation. A copy of your phone bill is not a receipt.
Other ways to donate
You can ask your employer or payer to deduct donations from your pay and pass them onto charities or similar organisations. We call this payroll giving.
For every dollar you donate you get 33.33 cents back as a tax credit. The credit reduces the amount of PAYE or withholding tax you pay.