- 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 $70,000 have remained relatively stable in recent years. Total donation tax credits for the 2021 tax year were up 2.9% from 2020 and 49.5% from 2010.
Donation tax credits claimed by taxable income band and type of donation ($ million) - 2021.
Taxable income band ($) |
Total donation credits claimed ($M) |
Tax credits for donations to schools and kindergartens ($M) |
Tax credits for donations to donee religious organisations ($M) |
Tax credits for donations to other donee organisations ($M) |
1-14,000
|
5.0
|
0.5
|
3.3
|
1.2
|
14,001 - 48,000
|
80.9
|
3.8
|
55.5
|
21.6
|
48,001 - 70,000
|
52.6
|
3.7
|
36.8
|
12.1
|
70,001 plus |
159.4
|
15.7
|
86.0
|
57.7
|
Total
|
297.9
|
23.7
|
181.6
|
92.6
|
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 $70,000.
Donation tax credits claimed by taxable income band and type of donation ($ million) - 2020.
Taxable income band
|
Total donation credits claimed
|
Tax credits for donations to schools and kindergartens
|
Tax credits for donations to donee religious organisations
|
Tax credits for donations to other donee organisations
|
$1 to $14,000
|
$5.8 |
$0.6 |
$3.9 |
$1.3 |
$14,001 to $48,000
|
$77.7 |
$3.9 |
$53.1 |
$20.7 |
$48,001 to $70,000
|
$52.2 |
$3.8 |
$36.6 |
$11.8 |
$70,001 plus
|
$150.3 |
$15.2 |
$76.3 |
$58.8 |
Total
|
$286.0 |
$23.5 |
$169.9 |
$92.6 |
Donation tax credits claimed by taxable income band and type of donation ($ million) - 2019.
Taxable income band
|
Total donation credits claimed
|
Tax credits for donations to schools and kindergartens
|
Tax credits for donations to donee religious organisations
|
Tax credits for donations to other donee organisations
|
$1 to $14,000
|
$6.6 |
$0.8 |
$4.3 |
$1.5 |
$14,001 to $48,000
|
$83.2 |
$4.5 |
$58.1 |
$20.6 |
$48,001 to $70,000
|
$53.2 |
$4.3 |
$36.6 |
$12.3 |
$70,001 plus
|
$140.5 |
$14.7 |
$71.2 |
$54.6 |
Total
|
$283.5 |
$24.3 |
$170.2 |
$89.0 |
Donation tax credits claimed by taxable income band and type of donation ($ million) - 2018.
Taxable income band
|
Total donation credits claimed
|
Tax credits for donations to schools and kindergartens
|
Tax credits for donations to donee religious organisations
|
Tax credits for donations to other donee organisations
|
$1 to $14,000
|
$9.7 |
$1.0 |
$6.4 |
$2.3 |
$14,001 to $48,000
|
$89.6 |
$6.0 |
$59.5 |
$24.1 |
$48,001 to $70,000
|
$52.3 |
$4.4 |
$36.1 |
$11.8 |
$70,001 plus
|
$124.3 |
$13.6 |
$65.0 |
$45.7 |
Total
|
$275.9 |
$25.1 |
$166.9 |
$83.9 |
Donation tax credits claimed by taxable income band and type of donation ($ million) - 2017.
Taxable income band
|
Total donation credits claimed
|
Tax credits for donations to schools and kindergartens
|
Tax credits for donations to donee religious organisations
|
Tax credits for donations to other donee organisations
|
$1 to $14,000
|
$9.5 |
$1.2 |
$6.3 |
$2.0
|
$14,001 to $48,000
|
$90.1 |
$5.7 |
$62.1 |
$22.3 |
$48,001 to $70,000
|
$54.9 |
$4.6 |
$37.2 |
$13.1 |
$70,001 plus
|
$109.6 |
$12.7 |
$57.9 |
$39.0 |
Total
|
$236.1 |
$24.1 |
$163.5 |
$75.5 |
Donation tax credits claimed by taxable income band and type of donation ($ million) - 2016.
Taxable income band
|
Total donation credits claimed
|
Tax credits for donations to schools and kindergartens
|
Tax credits for donations to donee religious organisations
|
Tax credits for donations to other donee organisations
|
$1 to $14,000
|
$11.0 |
$1.2 |
$7.6 |
$2.1 |
$14,001 to $48,000
|
$88.5 |
$5.8 |
$60.2 |
$22.4 |
$48,001 to $70,000
|
$52.0 |
$4.4 |
$35.5 |
$12.0 |
$70,001 plus
|
$102.1 |
$12.0 |
$53.2 |
$36.9 |
Total
|
$253.6 |
$23.5 |
$156.6 |
$73.5 |
Donation tax credits claimed by taxable income band and type of donation ($ million) - 2015.
Taxable income band
|
Total donation credits claimed
|
Tax credits for donations to schools and kindergartens
|
Tax credits for donations to donee religious organisations
|
Tax credits for donations to other donee organisations
|
$1 to $14,000
|
$10.6 |
$1.3 |
$7.2 |
$2.0 |
$14,001 to $48,000
|
$88.8 |
$5.8 |
$61.8 |
$21.3 |
$48,001 to $70,000
|
$48.8 |
$4.2 |
$32.8 |
$11.8 |
$70,001 plus
|
$95.3 |
$11.3 |
$49.7 |
$34.4 |
Total
|
$243.6 |
$22.7 |
$151.4 |
$59.5 |
Donation tax credits claimed by taxable income band and type of donation ($ million) - 2014.
Taxable income band
|
Total donation credits claimed
|
Tax credits for donations to schools and kindergartens
|
Tax credits for donations to donee religious organisations
|
Tax credits for donations to other donee organisations
|
$1 to $14,000
|
$12.1 |
$1.4 |
$8.1 |
$2.6 |
$14,001 to $48,000
|
$87.5 |
$6.6 |
$59.7 |
$21.2 |
$48,001 to $70,000
|
$47.6 |
$4.5 |
$31.4 |
$11.7 |
$70,001 plus
|
$89.4 |
$9.5 |
$46.4 |
$33.5 |
Total
|
$236.6 |
$22.0 |
$145.6 |
$69.0 |
Donation tax credits claimed by taxable income band and type of donation ($ million) - 2013.
Taxable income band
|
Total donation credits claimed
|
Tax credits for donations to schools and kindergartens
|
Tax credits for donations to donee religious organisations
|
Tax credits for donations to other donee organisations
|
$1 to $14,000
|
$13.3 |
$1.6 |
$9.1 |
$2.6 |
$14,001 to $48,000
|
$88.2 |
$5.8 |
$60.9 |
$21.5 |
$48,001 to $70,000
|
$43.2 |
$3.9 |
$27.0 |
$12.3 |
$70,001 plus
|
$81.3 |
$9.5 |
$41.6 |
$30.3 |
Total
|
$226.0 |
$20.7 |
$138.6
|
$66.7 |
Donation tax credits claimed by taxable income band and type of donation ($ million) - 2012.
Taxable income band
|
Total donation credits claimed
|
Tax credits for donations to schools and kindergartens
|
Tax credits for donations to donee religious organisations
|
Tax credits for donations to other donee organisations
|
$1 to $14,000
|
$13.7
|
$2.1
|
$7.6
|
$4.0
|
$14,001 to $48,000
|
$84.4
|
$72.2
|
$52.5
|
$24.7
|
$48,001 to $70,000
|
$37.9
|
$4.7
|
$22.4
|
$10.8
|
$70,001 plus
|
$86.1
|
$9.0
|
$35.6
|
$41.6
|
Total
|
$222.2
|
$22.9
|
$118.2
|
$81.1
|
Donation tax credits claimed by tax year and taxable income band of the claimant ($ million) - 2010 to 2011.
Taxable income band |
2010 |
2011 |
$1 to $14,000 |
$15.6 |
$12.6 |
$14,001 to $48,000 |
$87.5 |
$88.2 |
$48,001 to $70,000 |
$37.4 |
$41.3 |
$70,001 plus |
$58.8 |
$64.9 |
Total |
$199.3 |
$206.9 |
Donation tax credits claimed by tax year and taxable income band of the claimant ($ million) - 2009.
Taxable income band |
2009 |
$1 to $9,500 |
$8.8 |
$9,501 to $14,000 |
$7.1 |
$14,001 to $38,000 |
$60.9 |
$38,001 to $40,000 |
$5.9 |
$40,001 to $60,000 |
$42.3 |
$60,001 to $70,000 |
$15.7 |
$70,001 plus |
$52.3 |
Total |
$195.9 |
Donation tax credits claimed by tax year and taxable income band of the claimant ($ million) - 2002 to 2008.
Taxable income band |
2002 |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
$1 to $9,500 |
$9.9 |
$10.1 |
$10.6 |
$10.5 |
$10.6 |
$11.1 |
$10.9 |
$9,501 to $38,000 |
$43.8 |
$48.9 |
$49.4 |
$49.4 |
$49.5 |
$49.9 |
$50.2 |
$38,001 to $60,000 |
$16.0 |
$18.6 |
$19.5 |
$22.8 |
$23.6 |
$25.1 |
$26.7 |
$60,001 plus |
$13.3 |
$15.0 |
$17.7 |
$20.0 |
$22.4 |
$25.1 |
$28.1 |
Total |
$82.9 |
$92.6 |
$97.5 |
$102.7 |
$106.2 |
$111.1 |
$115.9 |