Tax Credits - Donations
Tax credits are no longer available for childcare and/or housekeeper
Tax Credit Claim Form for Individuals
Tax credits can be claimed by individuals who:
- Earned taxable income during the period being claimed for; and
- Were in New Zealand at any time during the tax year (including non-residents)
You may qualify for a tax credit for donations made of $5 or more to an approved charity, state or state-integrated schools - Claimed up to the lesser of 33.33% of the total donation or 33.33% of your taxable income
You will need to ensure you have kept all of your official donation receipts to support your claim. If you made a claim in the prior year, the IRD will automatically send you a Tax Credit Claim Form in April each year. Otherwise, call us to obtain the latest version of the form, or alternatively download it from the IRD website.
There are other Income tax credits available for Individuals, which are dependant on the Individuals earnings and situation.
My Company made the Donations, can they still be claimed?
Companies (including certain societies) and Maori authorities can’t file a Tax Credit Claim form as it is for individuals only, but they can make a deduction against their Income for it. The deduction is limited to no more than the company's total Income (before Donations). Deductible donations for companies are payments made to charitable organisations, or public benefit gifts it made to any society, institution, association, organisation, trust or fund of any kind.
For further information regarding tax credits, visit the tax credits section of the IRD website.
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