Reference

NZ Donation Tax Credit 2026

Last updated: May 2026

33.33%

Credit on Donations

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 Calculator

Key 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.

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