New Zealand donation tax credit changes

Insight

By: Sam O'Connor, Simon Bowden, Louisa Joblin

11 Sep 2026 2 min read

Giving tax-effectively: A practical guide for donors

Budget 2026 introduced a $100,000 annual cap on individual donation tax credits. This paper, authored by Grant Thornton, Moran Law and Forsyth Barr, explores the impact of these changes and the different ways of giving through trusts, companies and charitable foundations.

Download the article

Download the article

Download your copy of the article to discover: 

  • established and alternative approaches to tax-effective charitable giving
  • how the changes could affect major donor relationships and fundraising
  • what charities can do to make claiming and redirecting tax credits easier
  • the increasing importance of governance, independence and documentation as Inland Revenue focuses more closely on integrity risks.
Download the article

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