Total donation and corresponding tax credit through "payroll giving" in New Zealand
Year ended March 2011–2023, NZD millions
| Year ended March | Measure | NZD millions |
|---|---|---|
| 2011 | Total donation through payroll giving | 2.3 |
| 2011 | Total donation tax credit through payroll giving | 0.8 |
| 2012 | Total donation through payroll giving | 3.3 |
| 2012 | Total donation tax credit through payroll giving | 1.1 |
| 2013 | Total donation through payroll giving | 4.8 |
| 2013 | Total donation tax credit through payroll giving | 1.6 |
| 2014 | Total donation through payroll giving | 5.7 |
| 2014 | Total donation tax credit through payroll giving | 1.9 |
| 2015 | Total donation through payroll giving | 6.3 |
| 2015 | Total donation tax credit through payroll giving | 2.1 |
| 2016 | Total donation through payroll giving | 5.9 |
| 2016 | Total donation tax credit through payroll giving | 2 |
| 2017 | Total donation through payroll giving | 6.4 |
| 2017 | Total donation tax credit through payroll giving | 2.1 |
| 2018 | Total donation through payroll giving | 6.2 |
| 2018 | Total donation tax credit through payroll giving | 2.1 |
| 2019 | Total donation through payroll giving | 6.7 |
| 2019 | Total donation tax credit through payroll giving | 2.2 |
| 2020 | Total donation through payroll giving | 6.8 |
| 2020 | Total donation tax credit through payroll giving | 2.3 |
| 2021 | Total donation through payroll giving | 9.9 |
| 2021 | Total donation tax credit through payroll giving | 3.3 |
| 2022 | Total donation through payroll giving | 6.9 |
| 2022 | Total donation tax credit through payroll giving | 2.3 |
| 2023 | Total donation through payroll giving | 6.8 |
| 2023 | Total donation tax credit through payroll giving | 2.3 |
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.
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 2022
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 2022
From the dataset Tax Statistics: Donation tax credits 2022, this data was extracted:
- Sheet: Tables - donation tax credits
- Range:
B48:E60 - Provided: 52 data points
This data forms the table Tax - Donations tax credits claims through payroll giving 2011–2023.
Dataset originally released on:
August 14, 2023
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.