Individuals

If you:

• made financial donations to a donee organisation, or
• paid for childcare or a housekeeper (in certain situations)

in the last tax year, you can claim part of it back as a tax credit.

You'll get a refund, unless you:

• have arrears, or
• ask for it to be transferred to another account, or
• made your donation through payroll giving.

You can claim a tax credit if you:

• earned taxable income (such as salary or wages, benefit, NZ Super, self-employed income, interest and dividends) during the year you're claiming for
• were resident in New Zealand at any time during that tax year (including non-residents)
• are an individual (not a company, trust or partnership), and
• meet the criteria in the "Find out if you qualify for a tax credit" table.
  

Important - further limitation

• The total qualifying donations, childcare and housekeeper payments you can claim can't exceed your taxable income. If you have a spouse or partner, they may claim your excess receipts (see "Sharing receipts" below.)
• Otherwise, if your claim does exceed your taxable income, your donations and payments made will need to be reduced to the level of your taxable income.

Companies

• If a company makes a donation to a donee organisation it can claim a deduction. The maximum deduction it can claim is limited to the amount of its net income, calculated before taking into account the deduction.
• All close companies (including ones that are not listed on the official list of a recognised exchange), also qualify for this deduction.