Reference
NZ Donation Tax Credit 2026
Last updated:
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33.33%
Credit on Donations
$5
Minimum Donation
Taxable Income
Annual Claim Cap
If you donate to an approved donee organisation in New Zealand, you can claim a tax credit of a third of what you gave back from IRD. It is one of the simplest tax credits to claim and applies to most registered charities, schools and many other approved organisations. This is general information, not tax advice.
Donation Tax Credit Calculator Income Tax Calculator Tax Refund CalculatorKey Rules
| Item | Detail |
|---|---|
| Credit rate | 33.33% (one third) of the amount donated |
| Minimum donation | $5 per donation |
| Annual cap | You can claim on donations up to your taxable income for the year |
| Who can claim | Individuals who earned taxable income in the year and donated to an approved donee |
| Receipts | You need a valid receipt showing it was a donation (a gift, not payment for goods or services) |
| Time limit | Claims can be made for the last 4 years |
Source: IRD - Tax credits for donations
What Qualifies
| Qualifies | Does not qualify |
|---|---|
| Gifts of $5 or more to approved donee organisations | Payments where you get something in return (raffle tickets, auction items) |
| School donations (not fees for goods or activities) | School fees, exam fees, or tuition |
| Donations to most registered charities on the IRD donee list | Donations to organisations not on the approved donee list |
The easiest way to claim is through myIR. You can submit donation receipts during the year as you make them, or all at once after the tax year ends. The credit is paid as a refund; it is not deducted from your income. A $1,500 donation, for example, gives a credit of about $500.
Source: IRD - Submit a donation receipt. Check the IRD donee organisation list to confirm an organisation qualifies.
Cite this page
NZ Donation Tax Credit 2026. Calculate.co.nz. https://www.calculate.co.nz/reference/nz-donation-tax-credit.php (retrieved 31 August 2026).
Figures are compiled from the official sources listed above and reviewed twice monthly.