Paid for childcare or a housekeeper?

Who can claim for childcare?

Childcare tax credit is available for individuals resident in New Zealand at any time during the tax year who earned taxable income.

Note

Individuals include non-residents, but not companies, trusts or partnerships.
Taxable income includes salary or wages, benefits, NZ Super, self-employed income, interest and dividends.

If your child was...	then you can claim for childcare if in the last tax year...
under 18, or unable to work because of a disability	you were a single parent, or you and your spouse/partner were employed or self-employed (this doesn't apply to couples who are separated), or you or your partner were disabled or physically unable to care for your child.

Who can claim for a housekeeper?

If you paid for a housekeeper because…	then you can claim a housekeeper tax credit if you…
you (or your partner) were: disabled, or physically unable to do housework	are an individual (not a company, trust or partnership), and earned taxable income (such as salary or wages, benefit, NZ Super, self-employed income, interest and dividends) during the year you're claiming for, and were resident in New Zealand at any time during that tax year (including non-residents).

How much can you claim for childcare and/or a housekeeper?

Your total claim for childcare and/or a housekeeper is the lesser of:

33% of $940 = $310 (this is the maximum amount you can claim)
33% of the total payments you've made
33% of your taxable income.

Important

The maximum claim you can make for childcare and a housekeeper together is $310.

Can you share a childcare or a housekeeper claim with your spouse or partner?

If you…	then.…	as long as.…
have a: spouse civil union partner, or de facto partner	either you or your partner can claim the maximum amount in full, or you can both file separate tax credit claim forms	the combined claim isn't more than the maximum amount ($310).
are separated, and share cost of your childcare	you can both claim up to the maximum $310	both of your names are on the receipt, and you've each paid more than $940 in childcare during the year.

If you…

then.…

as long as.…

have a:

spouse
civil union partner, or
de facto partner

either you or your partner can claim the maximum amount in full, or
you can both file separate tax credit claim forms

the combined claim isn't more than the maximum amount ($310).

are separated, and
share cost of your childcare

you can both claim up to the maximum $310

both of your names are on the receipt, and
you've each paid more than $940 in childcare during the year.

How to claim the tax credit

To make a childcare or housekeeper claim you'll need to:

complete a Tax credit claim form (IR526), and
attach the receipts to show the amounts you paid, and
send us the form with your receipts.

Note

A Tax credit claim form (IR526) can also be used to claim for donations. If you claimed a tax credit last year we'll send you a claim form in April.

Download a Tax credit claim form (IR526)

Work it out on our Tax credit worksheet (IR527)

Receiving the tax credit

We'll refund your tax credit to the bank account you've provided on the claim form, unless you have:

debt with us, or
child support arrears

- your refund will be used to pay these first.

You can also ask for the tax credit to be transferred to someone else's income tax account.