Individuals can make a claim for rebates on an IR526 form for:
- Donations of $5 or more to an approved charity; or
- Payment of school donations; or
- Payment for childcare or a housekeeper (under certain
For the year ended 31 March 2008 the maximum amount you can
- For donations of $1,890 or more your rebate will be $630;
- If you've paid $940 or more for childcare or a housekeeper,
your rebate will be $310.
However for the year 1st April 2008 to 31 March 2009 and future
years the $1,890 rebate threshold on donations is removed and
individuals are able to claim a 33 1/3 % rebate for donations, up
to a maximum equal to their annual taxable income.
Rebates can be claimed by individuals (not companies, trusts or
- Earned taxable income during the period being claimed for;
- Were in New Zealand at any time during the tax year (including
The rebate for childcare or a housekeeper has been cancelled
with effect from the income year commencing 1 April 2012.
If you claimed a rebate last year, the IRD will automatically
send you a rebate claim form in April. Otherwise, you can complete
the IR526 form available on the IRD
website print and sign it, attach your receipts and post
it to the IRD.