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Income tax and duty exemptions give benefits to charities or to people and companies who make donations to your charity.

Getting tax exemptions

To get New Zealand tax exemptions for your overseas charity register through the Charities Services.

Tax information on the Charities Services website

When we might approve your charity

We may approve your charity for an exemption if you cannot register with Charities Services. Your charity needs to:

  • have a strong connection with New Zealand, and
  • meet required the criteria for registration as a charity.

You must be able to:

  • provide evidence you were declined registration by Charities Services, or
  • explain why you believe you will not be able to register with Charities Services.

We can approve your exemption if your organisation:

  • is not resident in New Zealand
  • carries out its charitable purposes overseas
  • provides a public benefit and does not apply its funds for private profit
  • is recognised as being charitable by one or more overseas charities regulators or tax authorities under any of these charitable heads:
    • the relief of poverty
    • the advancement of education
    • the advancement of religion
    • any other matter beneficial to the community.
Last updated: 21 Jun 2021
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