Form IR526 at a glance
What it is: IR526 is the Tax credit claim form, for donation claims only.
Who signs: Please sign and date the declaration I declare the information I have provided on this form is true and correct.
You can claim donation tax credits if you are claiming as an individual and not on behalf of a trust, partnership or company and you earned taxable income (eg, salary, wages, benefit, self-employed income, interest) in the income year you're claiming for, and were a New Zealand resident for tax purposes at any time during the tax year.
What to bring and attach to Form IR526
All receipts must show: your and/or your spouse/partner's name, the amount and date of the donation, a clear statement that it is a donation, the signature of an authorised person, an official stamp with the name of the donee organisation, the word "copy" or "replacement" if it's a replacement receipt.
Staple all receipts for donations made in the tax year here if they have not been submitted online.
A filled-in Form IR526 example: a donation tax credit claim
How to fill out Form IR526, box by box
Your name, IRD number and tax year
Your name. IRD number (8 digit numbers start in the second box.). Tax year.
Boxes 3 to 7, the donations
If you have receipts, you can claim a tax credit for donations of $5 or more. (checked November 8, 2026)
Total donations made to school/kindergartens, Box 3: you can claim a donation tax credit for school fees or to state-run kindergartens as long as they go to the general fund.
Total donations made to donee religious organisations, Box 4: a religious organisation donation is an unconditional donation made to a donee religious organisation or group.
Total donations made to other donee organisations, Box 5: you can claim all other donations that have been made to an approved charitable organisation.
Add Boxes 3, 4 and 5 and enter the amount in Box 6.
Divide the amount in Box 6 by 3 and enter it in Box 7.
The total you can claim in one tax year is the lesser of 33.33% of your total donations, or 33.33% of your taxable income.
The total donations you claim can not be more than your taxable income for the year. If you need to file an IR3 income tax return, Inland Revenue will need your return to check your taxable income before Inland Revenue can process your claim. If you have losses brought forward greater than your taxable income, you have no taxable income, so the credit cannot be claimed. Inland Revenue cannot process your claim before the end of the income year which it relates to. The exceptions are if you are completing the claim on behalf of a deceased person, or going overseas permanently or for a significant period of time.
A donation is a gift of money, including payments made by bank transfers, credit card or cheques, made voluntarily to a school/kindergarten or a donee organisation, where there is no identifiable direct benefit to the donor, or the donor's family. It does not include a gift that is testamentary or made by way of a full or partial debt forgiveness.
Box 8, splitting receipts with a spouse or partner
Print your spouse/partner's details if you are splitting any receipts: Name, IRD number, Box 8.
If your total donations were more than your taxable income you can split your tax credit with your spouse or partner. You would claim up to your income amount and your spouse/partner would claim the rest.
Box 9, the bank account
Account holder's name. If a bank account number isn't shown below or is incorrect, enter the bank account number you would like your tax credit to go to in Box 9.
Boxes 10 and 11, transferring the tax credit
Transfer to IRD number. If you want to transfer your tax credit to your, or someone else's income tax account, enter the details here. Please do not transfer your tax credit to a donee organisation. If you wish to donate your tax credit, you will need to do this through the donee organisation directly.
Sign and date the declaration
Please sign and date the declaration I declare the information I have provided on this form is true and correct.
Send the claim form back with your receipts
Send the claim form back to Inland Revenue. Remember to attach your receipts. Inland Revenue PO Box 39090 Wellington Mail Centre Lower Hutt 5045
You can submit a receipt for a donation at any time within 4 tax years of the date of the donation.
Boxes 12 to 14, your personal details
If any of your contact details shown on the front are missing or incorrect, please enter your correct details here.
POSTAL ADDRESS If your new address is a PO Box number, please show your box lobby if you have one. If you're unsure of your box lobby please contact New Zealand Post.
More rules for Form IR526
Inland Revenue will send you confirmation of the amount of your tax credit within twelve weeks, unless Inland Revenue needs to wait for your IR3 income tax return to be filed.
Any credit you are due will apply to the tax year the donation was made, not the year you submitted the receipt. Returned donations - If a donee organisation returns your donation, contact Inland Revenue as you need to repay any donation tax credit you received for this.
If your situation is different
Payments you can not claim
You can not claim a tax credit for childcare and/or housekeeper payments; tuition, exam, tertiary education, private school fees, attendance dues or extracurricular activities; donations you've made through payroll giving at your workplace; payments made where there is direct benefit to the donor or the donor's family.
Sources
[1] Form IR526 (April 2026), Inland Revenue, New Zealand (the Official source link on this page).