Tax Facts - Tax Credits (formerly Rebates)
Tax credits can be claimed by individuals (not companies, trusts
or partnerships) who:
- Earned taxable income during the period being claimed for;
- Were in New Zealand at any time during the tax year (including
You may qualify for a tax credit for:
- Donations made of $5 or more to an approved charity
- Donations made of $5 or more to state and state integrated
schools (note donations do not include tuition fees, payment for
voluntary school activities, payments for classes where there is a
take-home component or payments for transport to or from school
The tax credit able to be claimed is up to the lesser of 33.33%
of the total donation or 33.33% of your taxable income and will
require valid receipts. Tax credits for payments for
childcare or a housekeeper have been removed from 1 April 2012.
For further information regarding tax credits, visit the tax
credits section of the IRD website.
If you claimed a tax credit in the prior year, the IRD will
automatically send you a Tax Credit Claim Form in April each year.
Otherwise, click here for the latest version of
the IRD 526 Tax Credit Claim Form.
This information relates solely to individuals and individual
income tax. There are other tax credits which have been introduced.
Please contact our office for more information on these.
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