Individuals can make a claim for rebates on an IR 526 form for

  • donations of $5 or more to approved charities and organisations.


The maximum amount you can claim is

  • the lesser of 33.33% of the total donation you have made or 33.33% of taxable income.


Rebates can be claimed by individuals who

  • earned taxable income during the period being claimed for, and
  • were a New Zealand tax resident at any time during the tax year.


How to claim

Fill out an IR526 form available on the IRD website, print and sign it, attach your receipts and post it to the IRD. Or complete via your myIR login.


Note – you can claim donation receipts at anytime within 4 years.


Companies can claim some donations through their operating expenses. Special conditions apply.