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Tabulated data on donation tax credits from the 2004 to 2021 March years is available for download from the link at the bottom of the page. This release revises previously published information for the 2019 and 2020 tax years. 

Data was extracted on 1 December 2022.

  This graph shows the number of donation tax credit claimants per tax year between 2004 and 2021.

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.  

 
2022 Trusts and donations average donation

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.

 
Total number of donation tax credit claims, amount paid and average claim per tax year
Year to March Number of Claimants Total amount of tax credit ($ million) Average tax credit per claim ($)
2004 373,200 97.5 261.20
2005 381,500 102.7 269.20
2006 386,100 106.2 275.10
2007 396,800 111.1 280.00
2008 406,000 115.9 285.40
2009 397,000 192.8 485.80
2010 390,400 200.1 512.50
2011 388,200 208.5 537.10
2012 393,200 222.0 564.60
2013 385,000 225.8 586.50
2014 387,600 236.6 610.40
2015 389,600 243.6 625.30
2016 385,500 253.6 657.90
2017 382,500 263.1 687.80
2018 375,300 275.9 735.10
2019 374,300 284.8 755.30
2020 353,600 289.6 817.00
2021 349,000 298.1 850.40

 

  • 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 graph shows the total donations tax credit claimed for each March year, by taxable income band of the claimant.

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

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.

Donation tax credits claimed by payroll giving.
Year to March Number of employers with payroll giving claim 1 Number of employees with payroll giving donation 2 Payroll giving donation ($ million) Payroll giving tax credit ($ million)
2011 840 6,850 2.3 0.8
2012 940 4,610 3.3 1.1
2013 1,450 6,600 4.8 1.6
2014 1,560 8,150 5.7 1.9
2015 1,640 8,520 6.3 2.1
2016 1,760 9,050 5.9 2.0
2017 1,880 11,500 6.4 2.1
2018 2,070 13,060 6.2 2.1
2019 2,640 14,880 6.7 2.2
2020 2,530 14,940 6.8 2.3
2021 2,010 12,900 9.9 3.3
2022 1,860 13,510 6.9 2.3

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.

Last updated: 18 Jan 2023
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