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New Zealand tax tool

NZ Donation Tax Credit Calculator 2026

Calculate your NZ donation tax credit — 33.33 cents back per $1 donated. See who qualifies, what receipts you need, and how to claim through IRD.

How it works

Multiplies eligible donations by the 33.33c per $1 credit rate. Applies to eligible donations to approved donee organisations. Receipts are needed for a claim.

Rate33.33c per $1 donated
Minimum receipt$5 or more
LimitUp to your total taxable income for the year

Use the calculator

Use the live tool above to enter your figures, compare outcomes, and sense-check the result before you rely on it for planning. This page is built for individual donors and households claiming New Zealand donation tax credits.

  • Only eligible gifts to approved donee organisations count.
  • Store receipts in a claim-ready format.
  • The credit reduces effective donation cost but is not immediate cash at point of donation.

Official IRD guidance

Check the official IRD guidance for the latest published rules, thresholds, timing, and definitions that apply to Donation Tax Credit.

How to claim through myIR

The easiest way to claim is through myIR. IRD says you can submit donation receipts during the year, and the receipt must be for an approved organisation.

  1. Log in to myIR at myir.ird.govt.nz.
  2. If Donation tax credit is not on your dashboard, select I want to... and register for donation tax credit.
  3. Select your donation tax credit account, then choose Enter donation tax credit receipts.
  4. Select Add a receipt and enter the organisation name, donation type, receipt date, and donation amount.
  5. Add the organisation IRD number and charity number if you have them.
  6. Upload your receipt as a PDF, photo, scan, or other clear image.
  7. Confirm the details and submit the receipt to IRD.

No myIR? Use the IR526 donation tax credit claim form. IRD says paper IR526 receipts must be submitted after the tax year ends on 31 March.

When to claim

You can submit receipts in myIR during the year, but IRD generally cannot process a claim before the end of the income year it relates to. If IRD needs your IR3 return to check taxable income, processing can wait until that return is filed.

You have 4 years to submit donation receipts. The credit applies to the tax year the donation was made, not the year you uploaded the receipt.

What donations qualify

Eligible donations are voluntary gifts of money to approved donee organisations, such as registered charities, approved religious organisations, most schools, kindergartens, and other organisations on IRD's approved donee list.

  • Check the organisation through IRD's donation tax credits guidance and approved donee organisation list.
  • Keep a receipt showing the donor name, amount, date, that it was a donation, and the approved organisation details.
  • School donations can qualify when they go to the school's general fund.

Does not qualify:

  • Crowdfunding payments unless the recipient is an approved donee organisation.
  • Political party donations, which use a separate scheme.
  • Tuition fees, private school fees, exam fees, tertiary fees, attendance dues, and similar school charges.
  • Payments where you or your family receive goods, services, event tickets, or another direct benefit in return.
  • Payroll giving donations, because the credit is already received during the year.

Payroll giving

If you donate through payroll giving at work, do not claim the same donation again at the end of the tax year. The tax credit has already been applied through payroll, so claiming it again would be a double claim.

Real examples

DonationCredit at 33.33%Your actual cost
$50$16.67 back$33.33
$150$50.00 back$100.00
$300$100.00 back$200.00
$1,000$333.30 back$666.70
$3,000$1,000.00 back$2,000.00

There is no separate dollar cap on donations, but the total donations you claim cannot be more than your taxable income for that tax year. If your taxable income is $80,000 and eligible donations are $80,000, the credit is one-third of that amount.

Disclaimer

This calculator provides estimates only and does not replace official IRD calculations.

  • Uses eligible donation receipts only.
  • Assumes gifts were made to approved donee organisations.
  • Assumes donations were at least $5 and were not already credited through payroll giving.

Frequently asked questions

How much is the donation tax credit?

The guide uses 33.33 cents per eligible dollar donated.

What proof is usually needed?

Donation receipts are needed to support a claim.

How do I use this Donation Tax Credit tool?

Use the live tool above, enter the amounts that match your situation, and review the estimate together with the official guidance linked on this page.

Does this replace official IRD calculations?

No. This calculator or guide provides estimates and general information only, so you should still confirm the final position with official IRD guidance or professional advice where needed.

Where can I verify this with IRD?

Use the official guidance linked on this page to check the published rules, thresholds, filing expectations, and definitions that apply to Donation Tax Credit.