15 January 2026 From today (15 January) learners can apply through Inland Revenue to recoup some of the cost of their tertiary study or work-based learning.

First-time tertiary learners will have access to an entitlement of up to $12,000 for their final year of study or final two years of work-based learning, with the first payments available this year (2026) for eligible studies completed from 2025.

Final-year Fees Free aims to motivate learners to complete their qualification or programme and reduce the overall cost of their study or work-based learning.

Learners need to pay their fees when they enrol and apply for Fees Free after they complete and pass their first eligible qualification or programme.

It applies to learners studying at level 3 and above on the New Zealand Qualifications and Credentials Framework.

Eligible learners can apply in myIR now. They will receive their entitlement from Inland Revenue once their eligibility and fees are confirmed

Learners must apply within one year of completing their first eligible qualification or programme. For study or work-based learning completed in the 2025 calendar year, they have until 31 December 2026 to apply.

If the learner has a student loan, the entitlement will go towards paying off their student loan balance. Otherwise, it will be paid to the learner’s bank account.

Learners with questions about their eligibility can send a web message in myIR or call on 0800 775 247.

There is more information about the eligibility requirements on our website - ird.govt.nz/fees-free/eligibility

Fees Free is not income, so it should not be included in the learner’s income tax return, and it does not count as income for Working for Families or Child Support.


Notes:

Final-year Fees Free replaces the previous policy which covered the first year of study or work-based learning.

Learners who used first-year Fees Free are not eligible for final-year Fees Free.

Legislation was passed in 2025 allowing data collection and sharing between Inland Revenue and the Tertiary Education Commission, so the two agencies can assess learner and qualification or programme eligibility and calculate payments.