Individuals can claim 1/3rd of the value of eligible donations over $5, up to their taxable income.
What you can claim
You can claim donation tax credits for donations of $5 or more when the donation:
- did not provide any direct benefit to you or your family
- was not made by forgiving debt or as part of a will
- is to an approved organisation.
Who can claim
You can claim donation tax credits if all of the following situations apply to you.
- You're claiming as an individual and not on behalf of a trust, partnership or company.
- You earned taxable income during the tax year in which you're claiming a donation.
- You were a New Zealand tax resident at any time during the tax year, 1 April to 31 March.
How much you can claim
The amount of donation tax credits you can claim depends on your income and the value of your donations. The total you can claim in a year is the lower of:
- 1/3rd of your taxable income
- 1/3rd of your total donations.
If your total donations were more than your total taxable income in a year, you can split your donations and allow your partner to claim the rest (up to their taxable income).
Sharing and transferring your donation tax credit
Correct receipts
To claim donation tax credits, you have 4 years to submit receipts from an approved organisation that clearly show all required information.
Check your donation receipt is correct
Processing times
Our current processing times are on our website. It may take longer to process your credit if we need more information from you, your income tax return is being processed, or your claim is chosen for further review.