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 fees; or
  • Payment for childcare or a housekeeper (under certain conditions). 

The maximum amount you can claim is:

  • For donations of $1,890 or more your rebate will be $630; or 
  • If you've paid $940 or more for childcare or a housekeeper, your rebate will be $310. 

Rebates can be claimed by individuals (not companies, trusts or partnerships) who:

  • Earned taxable income during the period being claimed for; and 
  • Were in New Zealand at any time during the tax year (including non-residents). 

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.