Tax credit for donation to donee religious organisations in New Zealand
By taxable income band, year ended March 2012–2023, NZD millions
| Year ended March | Income band | NZD millions |
|---|---|---|
| 2012 | $1-$14,000 | 7.648235294118 |
| 2012 | $14,001-$48,000 | 52.5443697479 |
| 2012 | $48,001-$70,000 | 22.44806722689 |
| 2012 | $70,001 and over | 35.55932773109 |
| 2013 | $1-$14,000 | 9.1 |
| 2013 | $14,001-$48,000 | 60.9 |
| 2013 | $48,001-$70,000 | 27 |
| 2013 | $70,001 and over | 41.6 |
| 2014 | $1-$14,000 | 8.05023890785 |
| 2014 | $14,001-$48,000 | 59.73078498294 |
| 2014 | $48,001-$70,000 | 31.40587030717 |
| 2014 | $70,001 and over | 46.41310580205 |
| 2015 | $1-$14,000 | 7.224059139785 |
| 2015 | $14,001-$48,000 | 61.76061827957 |
| 2015 | $48,001-$70,000 | 32.7626344086 |
| 2015 | $70,001 and over | 49.65268817204 |
| 2016 | $1-$14,000 | 7.643930635838 |
| 2016 | $14,001-$48,000 | 60.24624277457 |
| 2016 | $48,001-$70,000 | 35.50404624277 |
| 2016 | $70,001 and over | 53.20578034682 |
| 2017 | $1-$14,000 | 6.269016697588 |
| 2017 | $14,001-$48,000 | 62.08348794063 |
| 2017 | $48,001-$70,000 | 37.20964749536 |
| 2017 | $70,001 and over | 57.93784786642 |
| 2018 | $1-$14,000 | 6.368799102132 |
| 2018 | $14,001-$48,000 | 59.47334455668 |
| 2018 | $48,001-$70,000 | 36.05864197531 |
| 2018 | $70,001 and over | 64.99921436588 |
| 2019 | $1-$14,000 | 4.4 |
| 2019 | $14,001-$48,000 | 58.4 |
| 2019 | $48,001-$70,000 | 36.8 |
| 2019 | $70,001 and over | 71.6 |
| 2020 | $1-$14,000 | 4 |
| 2020 | $14,001-$48,000 | 54.2 |
| 2020 | $48,001-$70,000 | 37.4 |
| 2020 | $70,001 and over | 78.4 |
| 2021 | $1-$14,000 | 3.4 |
| 2021 | $14,001-$48,000 | 57.1 |
| 2021 | $48,001-$70,000 | 37.7 |
| 2021 | $70,001 and over | 88.3 |
| 2022 | $1-$14,000 | 3.175810677 |
| 2022 | $14,001-$48,000 | 54.84303324216 |
| 2022 | $48,001-$70,000 | 39.30761590713 |
| 2023 | $1-$14,000 | 2.79420717249 |
| 2023 | $14,001-$48,000 | 52.93729547091 |
| 2023 | $48,001-$70,000 | 37.42734189996 |
Definitions
Payroll giving: a scheme which allows employees to donate money to an approved donee organisation (an organisation that has Inland Revenue-approved donee status) of their choice by having a deduction taken direct from their gross pay and receive immediate tax credits that reduce their PAYE payable. Only employers who electronically file their employer monthly schedule and deduction form can choose to offer payroll giving to their employees.
Data calculation/treatment
The donation tax credit is 33.33% of qualifying donations paid by individuals to approved charitable organisations.
A maximum qualifying donations cap of $1,890 was applied from 2003 until 2008.
The maximum allowable donation is up to the taxpayer's total taxable income for the year.
The spreadsheet has revisions to the 2020 to 2022 tax years and new data for the 2023 tax year. The data may not match what IRD have previously published.
Exclusions
Donations totalling less than $5 do not qualify for a tax donations tax credit.
Information on donation tax credits contained in this dataset does not include tax credits derived from charitable giving via payroll giving which was introduced in January 2010.
Changes to data collection/processing
The upper dollar limit on how much donations tax credit could be claimed by an individual was removed in 2008/09.
Data provided by
Dataset name
Tax Statistics: Donation tax credits 2024
Webpage:
How to find the data
At URL provided, select 'Donation tax credits statistics' Excel file.
Import & extraction details
File as imported: Tax Statistics: Donation tax credits 2024
From the dataset Tax Statistics: Donation tax credits 2024, this data was extracted:
- Sheet: Tables - donation tax credits
- Range:
B69:E167 - Provided: 248 data points
This data forms the table Tax - Donations tax credits claims by income band and type of donation 2012–2023.
Dataset originally released on:
November 05, 2024
About this dataset
The donation tax credit (DTC) statistics reports on the number of people who claimed the DTC during an income tax year. It also contains the average amount claimed and which types of organisations are receiving donations.