Individuals may claim tax credits who:
(not companies, trusts or partnerships)
- Earned taxable income for the period being claimed.
- $5 or more donations made to an approved charity.
- Were in New Zealand (including non-residents) at anytime during the tax year.
- $5 or more donations made to state and state integrated schools (does not include tuition fees, payment for voluntary school activities, payments for classes where there is a take-home component, or payments for transport to and from school activities.
What tax credit can you claim?
- Up to the lesser of 33.33% of the total donation or 33.33% of your taxable income.
- Valid receipts required.
- (Can no longer claim for childcare or housekeeper as of 1 April 2012).
Once you have claimed a tax credit in a prior year, you will automatically receive a Tax Credit Claim Form each year in April.
The above information only relates to individuals and individual income tax.
For more information please call us on 09 373 4544 or visit https://www.ird.govt.nz/income-tax/income-tax-for-individuals/individual-tax-credits
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