Tax Credits - Donations
Tax credits are no longer available for childcare and/or housekeeper payments.
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. Claims are resitrcted 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.
A valid receipt must contain:
- the name of the donor(s)
- the amount and date of the donation
- a clear statement that it is a donation
- a clear statement at the top of the page if the donation is a payroll giving donation
- the signature of an authorised person, and
- an official stamp with the name of the approved donee organisation.
If you made a claim in the prior year, Inland Revenue will automatically send you a Tax Credit Claim Form in April each year. Otherwise, call us to obtain the latest version of the form.
My company made the donation, can they still be claimed?
Companies (including certain societies) and Maori authorities can’t file a Tax Credit Claim form. They can however take a deduction against their income for the donation. 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.
Return to Tax Facts