Ngā hua tāke mō ngā koha Donation tax credits statistics

This graph shows the number of donation tax credit claimants per tax year between 2004 and 2021. The number of donation tax credits claimed increased from 373,200 in the 2004 March year to 406,000 in the 2008 March year. The number has decreased since the 2008 March year to a total of 350,500 in 2021 March year.  Removal of the cap for claims from 2009 is likely to have reduced the volume of donation claims split between couples.  

This graph shows the average donation tax credit claimed per claimant between the 2004 and 2021 March years.

The average donation tax credit claim per claimant has increased from $261 in the 2004 March year to $850 in the 2021 March year. There was a $200 increase in the amount of donation tax credits claimed per claimant as a result of removing the upper limit on the total amount of donation tax credits that can be claimed in the 2009 tax year. Some of the 2009 increase will reflect that claims which would otherwise be above the cap were previously split between couples.

• Data used to derive taxable income bands is taken from a sample of individual taxpayers and scaled to population weights up to 2018. From 2019 onwards population data is used.
• Data may not sum to totals due to rounding.
• Taxable income bands are aligned to tax scale thresholds.
• The personal income tax thresholds were changed in September 2008. The thresholds displayed in the 2009 tax year are a composite.
• These tables do not include tax credit claims through payroll giving.

The above graph shows the total donations tax credit claimed for each March year, by taxable income band of the claimant. The most growth has been for claimants with income over $70,000. In this group, donation tax credits claimed in the 2021 March year were up 4.6% from the 2020 March year, and up 171.1% from the 2010 March year. In comparison, total donation tax credits in the income bands up to $70,000 have remained relatively stable in recent years. Total donation tax credits for the 2021 tax year were up 2.9% from 2020 and 49.5% from 2010. 

In the 2021 March year, donation tax credits claimed totalled $297.9 million, of which $181.6 million (61.0%) was for donations to religious organisations. Of the total donation tax credits claimed, $159.4 million (53.5%) was for individuals with taxable income for the year over $70,000.

Tax credits claimed by 'payroll giving' through employers was introduced in January 2010. The total donations made, tax credits claimed, number of employers and number of employees using payroll giving is displayed in the table below.

¹ Distinct number of employers who enabled at least 1 claim on behalf of an employee in the March year. ↩

² Distinct number of taxpayers who made at least 1 payroll giving donation at any time in the March year. ↩