GuidesA closer look

Do I have to pay school donations?

What state and state-integrated schools can and cannot ask families to pay for, how school donations and the donations scheme work, and how to claim a tax credit for a donation.

Every statement on this page comes from an official source: Ministry of Education, Education Counts (Ministry of Education), NZQA and Inland Revenue.

Is school free?

Every child or young person who is not an international student is entitled to free enrolment and free education at any state school in New Zealand.¹ This entitlement starts when they turn 5 and ends on 1 January after their 19th birthday.² State schools cannot charge domestic students a fee for enrolment, attendance or the delivery of the curriculum.³

That said: Education is free at state schools, state-integrated schools and kura, but families should be prepared to pay for school uniforms, stationery, trips outside school hours, and extra-curricular activities such as sports.⁴

Are donations voluntary?

Boards of state and state-integrated schools can ask families for a voluntary donation.⁵ Paying a school donation is optional.⁶ You can pay all, some or none of the suggested donation.⁷ Donations can be for general purposes or for a specific purpose.⁸

Children are entitled to take part in all activities that are part of the curriculum without paying a fee.⁹ Children can't be excluded from these activities for not paying.¹⁰

Worth knowing: Schools with an Equity Index of 431 or below, and schools that chose not to opt in to the donations scheme, can still ask for donations, but payment cannot be compelled or enforced.¹¹

What is the school donations scheme?

State and state-integrated schools and kura with an equity index (EQI) of 432 or higher can choose to join the donations scheme.¹² To join, schools and kura must agree not to ask parents and caregivers for donations, except for overnight camps.¹³ The scheme is designed to ease the pressure and expectations that donation payments put on households.¹⁴

On funding for schools in the scheme: Education Counts says boards of state and state-integrated schools and kura with an Equity Index of 432 or greater can receive additional funding of $165.95 (excluding GST) per student for that year, in exchange for not seeking donations except for overnight camps.¹⁵ The Ministry calculates donations scheme funding using a per-student rate based on the school's July roll from the previous year.¹⁶

The scheme applies to all year levels in a school or kura.¹⁷
A board can't opt in for only some year levels.¹⁸
Boards of eligible schools and kura must decide each year whether to join the scheme.¹⁹
International and adult students aren't funded under the scheme.²⁰

On eligibility: Not all schools are eligible for the scheme.²¹ If the EQI of a school already receiving this funding falls below 432, its board may continue to opt in to the scheme.²²

Camps, trips and sports at schools in the scheme

On camps: For the donations scheme, a school camp means any curriculum-related activity where students are expected to stay overnight as part of that activity.²³ Examples include Education Outside the Classroom camps, a Year 9 induction camp, and an overnight field trip that is part of senior secondary assessment.²⁴

Boards may seek donations towards the cost of these camps, but cannot compel payment.²⁵ No student can be excluded from a camp that is part of curriculum delivery because they cannot or will not pay a donation towards its cost.²⁶

On activities outside the curriculum: Boards that have opted into the donations scheme may charge for sports trips or activities outside the school curriculum, such as school sports teams.²⁷ Taking part in these activities is optional, and schools can enforce payment for a child to take part.²⁸

The Ministry's page for parents words this a little differently. That page says a school in the scheme can't ask parents or guardians for donations except for school camps, that paying for camp is optional, and that your child can go on the camp if you don't pay.²⁹

What can parents be asked to pay for?

Schools and kura can ask families to pay for optional goods and services, such as stationery or food.³⁰ The family can decide whether to buy these from the school or elsewhere.³¹ If a family agrees to buy something from the school, the school can charge GST and enforce payment.³²

What a school can ask you to pay

In the donations scheme

To join, schools and kura must agree not to ask parents and caregivers for donations, except for overnight camps.¹³
Boards may seek donations towards the cost of these camps, but cannot compel payment.²⁵
Boards that have opted into the donations scheme may charge for sports trips or activities outside the school curriculum, such as school sports teams.²⁷

Not in the scheme

Schools with an Equity Index of 431 or below, and schools that chose not to opt in to the donations scheme, can still ask for donations, but payment cannot be compelled or enforced.¹¹

Either way

Children are entitled to take part in all activities that are part of the curriculum without paying a fee.⁹
Schools and kura can ask families to pay for optional goods and services, such as stationery or food.³⁰
If a family agrees to buy something from the school, the school can charge GST and enforce payment.³²

On things your child makes at school: If your child's course involves making something they will take home to keep, the school or kura can ask you to pay for the cost of that item.³³ The school must tell you about this cost before the course starts, and you must agree to pay it.³⁴ You don't have to pay this cost, but your child may not be able to take their creation home if you don't.³⁵

On enrolment: In the Ministry's table of examples, an X means parents cannot be asked for a donation and do not have to pay.³⁶ Under enrolment, that table marks an application fee, an enrolment fee, an out-of-zone ballot fee and a bond with an X (parents cannot be asked for a donation and do not have to pay), both for schools in the donations scheme and for schools not in it.³⁷

On NZ Scholarship: There is no charge for a domestic student to enter NZ Scholarship.³⁸

Can I get a tax credit for a school donation?

Parents can claim tax back on a voluntary donation to a state or state-integrated school.³⁹ You can claim donation tax credits for donations to most schools, parent teacher organisations and kindergartens, as long as the money goes to the general fund.⁴⁰ Individuals can claim one third of the value of eligible donations over $5, up to their taxable income.⁴¹

You can only claim donations to schools that are registered as approved donee organisations.⁴²
If you've paid a school donation, you will need a donations tax receipt.⁴³
You have 4 years to submit receipts from an approved organisation that clearly show all the required information.⁴⁴

On what counts as a donation: You cannot claim donation tax credits for tuition fees, private school fees, exam fees, attendance dues, tertiary education fees, parent-teacher association membership fees, the costs of a voluntary activity that is not part of the school curriculum, or the cost of materials for something a student made at school and took home.⁴⁵ Payments for optional goods and services bought from a school are not donations, so a tax credit cannot be requested or supplied for them.⁴⁶

What about state-integrated schools?

On attendance dues: Proprietors of state-integrated schools and kura can charge attendance dues.⁴⁷ Attendance dues are compulsory whether or not the school or kura has opted in to the donations scheme.⁴⁸

What if I can't pay, or I'm unsure about a request?

If there are costs you can't afford, talk to your school about what options may be available.⁴⁹ Work and Income can offer support with some costs.⁵⁰

If you are unsure about a payment request from your school, talk to the school; it should be able to explain whether a payment is voluntary and what it is for.⁵¹
If you are unsatisfied with the response, contact the school board directly.⁵²
If you think the school hasn't got it right, contact your regional Ministry of Education office.⁵³

Sources

Every statement on this page comes from an official page, quoted in full here.

Each numbered statement above is followed here by the words of the official page it comes from. Every quote was checked against its page on 5 October 2026.

“who is not an international student is entitled to free enrolment and free education at any state school in New Zealand”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“This starts when they turn 5 and ends on 1 January after their 19th birthday.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“State schools cannot charge domestic students a fee for: enrolment attendance the delivery of the curriculum.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“Education is free in New Zealand for state schools, state-integrated schools and kura , but you should be prepared to pay for: school uniforms stationery trips outside of school hours extra-curricular activities such as sports.”
Ministry of Education · education.govt.nz/parents-and-caregivers/schools-year-0-13/star… ↑
“Boards of state and state-integrated schools can ask families for a voluntary donation.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“Payment of school donations is optional.”
Ministry of Education · education.govt.nz/parents-and-caregivers/schools-year-0-13/star… ↑
“You can pay all, some, or none of the suggested donation.”
Ministry of Education · education.govt.nz/parents-and-caregivers/schools-year-0-13/star… ↑
“Donations can be for general purposes, or for a specific purpose.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“Children are entitled to take part in all activities that are part of the curriculum without paying a fee.”
Ministry of Education · education.govt.nz/parents-and-caregivers/schools-year-0-13/star… ↑
“Children can't be excluded from these activities for non-payment.”
Ministry of Education · education.govt.nz/parents-and-caregivers/schools-year-0-13/star… ↑
“Schools with an Equity Index of 431 or below and those who chose not to opt-in can still ask for donations but payment cannot be compelled or enforced.”
Education Counts (Ministry of Education) · educationcounts.govt.nz/find-school/donations-summary ↑
“State and state-integrated schools and kura with an equity index (EQI) of 432 or higher can choose to join the scheme.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“To join, schools and kura must agree not to ask parents and caregivers for donations (except for overnight camps).”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“The scheme is designed to ease the pressure and expectations put on households by donation payments.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“Boards of Trustees of state and state-integrated schools and kura with an Equity Index of 432 or greater can receive additional funding of $165.95 (excl GST) per student for that year in exchange for not seeking donations (except for overnight camps).”
Education Counts (Ministry of Education) · educationcounts.govt.nz/find-school/donations-summary ↑
“We calculate donation scheme funding using a per-student rate based on the previous year's July roll.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“The scheme applies to all year levels in a school or kura .”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“The board can't opt in for some year levels only.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“Boards of schools and kura that are eligible to opt in must decide each year whether to join the scheme.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“International or adult students aren't funded.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“Not all schools are eligible for the scheme.”
Ministry of Education · education.govt.nz/parents-and-caregivers/schools-year-0-13/star… ↑
“If the EQI of a school receiving this funding falls below 432, the board may continue to opt in to the scheme.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“For the purposes of the donations scheme, a school camp is defined as any curriculum-related activity where students are expected to stay overnight as part of that activity.”
Education Counts (Ministry of Education) · educationcounts.govt.nz/find-school/donations-summary ↑
“Examples include Education Outside the Classroom camps, a year 9 induction camp, and an overnight field trip as part of senior secondary assessment.”
Education Counts (Ministry of Education) · educationcounts.govt.nz/find-school/donations-summary ↑
“Boards may seek donations towards the cost of these camps but cannot compel payment.”
Education Counts (Ministry of Education) · educationcounts.govt.nz/find-school/donations-summary ↑
“no student can be excluded from attending a camp that is part of curriculum delivery because of an inability or unwillingness to pay a donation toward the activity's cost”
Education Counts (Ministry of Education) · educationcounts.govt.nz/find-school/donations-summary ↑
“Boards who have opted into the donations scheme may charge for sports trips or activities that are outside the school curriculum, for example school sports teams.”
Education Counts (Ministry of Education) · educationcounts.govt.nz/find-school/donations-summary ↑
“Participation in these activities is optional and schools can enforce payment in order for a child to participate.”
Education Counts (Ministry of Education) · educationcounts.govt.nz/find-school/donations-summary ↑
“If your school opts in to the school donation scheme, the board can't ask parents or guardians for donations, except for school camps. Payment for camp is optional. Your child can go on the camp if you don't pay.”
Ministry of Education · education.govt.nz/parents-and-caregivers/schools-year-0-13/star… ↑
“Schools and kura can ask parents and whānau | families to pay for optional goods and services, such as stationery or food.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“The family or person paying can decide to buy these from the school or elsewhere.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“If they agree to buy something from the school, the school can charge GST and enforce payment.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“If your child has a course that involves creating something they will take home to keep, the school or kura can ask you to pay for the cost of this item.”
Ministry of Education · education.govt.nz/parents-and-caregivers/schools-year-0-13/star… ↑
“The school must tell you about this cost before the course starts and you must agree to pay it.”
Ministry of Education · education.govt.nz/parents-and-caregivers/schools-year-0-13/star… ↑
“You don't have to pay this cost, but your child may not be able to take home their creation if you don't.”
Ministry of Education · education.govt.nz/parents-and-caregivers/schools-year-0-13/star… ↑
“X Parents cannot be asked for a donation and do not have to pay.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“X Parents cannot be asked for a donation and do not have to pay. $ Parents must pay for this if they have agreed to purchase. D Parents can be asked for a donation but do not have to pay. Enrolment # Item Category School donation scheme Not in school donation scheme Application fee Other X X Enrolment fee Other X X Out-of-zone ballot fee Other X X Bond Other X X”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“There is no charge for domestic student entry for NZ Scholarship.”
NZQA · www2.nzqa.govt.nz/ncea/understanding-secondary-quals/nz-scholar… ↑
“Boards of state and state-integrated schools can ask families for a voluntary donation. Parents can claim tax back on this donation.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“You can claim donation tax credits for donations to most schools, parent teacher organisations, and kindergartens as long as the money goes to the general fund.”
Inland Revenue · ird.govt.nz/income-tax/income-tax-for-individuals/individ… ↑
“Individuals can claim 1/3rd of the value of eligible donations over $5, up to their taxable income.”
Inland Revenue · ird.govt.nz/income-tax/income-tax-for-individuals/individ… ↑
“You can only claim donations to schools which are registered as approved donee organisations.”
Inland Revenue · ird.govt.nz/income-tax/income-tax-for-individuals/individ… ↑
“If you've paid school donations, you will need a donations tax receipt.”
Ministry of Education · education.govt.nz/parents-and-caregivers/schools-year-0-13/star… ↑
“To claim donation tax credits, you have 4 years to submit receipts from an approved organisation that clearly show all required information.”
Inland Revenue · ird.govt.nz/income-tax/income-tax-for-individuals/individ… ↑
“You cannot claim donation tax credits for: tuition fees private school fees exam fees attendance dues tertiary education fees parent-teacher association membership fees costs for a student doing a voluntary activity which is not part of the school curriculum costs of materials for something a student made at school and took home”
Inland Revenue · ird.govt.nz/income-tax/income-tax-for-individuals/individ… ↑
“If they agree to buy something from the school, the school can charge GST and enforce payment. These payments are not a donation so a tax credit cannot be requested or supplied.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“Proprietors of state-integrated schools and kura can charge attendance dues.”
Education Counts (Ministry of Education) · educationcounts.govt.nz/find-school/donations-summary ↑
“These are compulsory regardless of whether the school or kura has opted in to the donations scheme.”
Education Counts (Ministry of Education) · educationcounts.govt.nz/find-school/donations-summary ↑
“If there are costs that you can't afford, talk to your school about what options may be available.”
Ministry of Education · education.govt.nz/parents-and-caregivers/schools-year-0-13/star… ↑
“Work and income can offer support with some costs.”
Ministry of Education · education.govt.nz/parents-and-caregivers/schools-year-0-13/star… ↑
“If you are unsure about a payment request your school has made, talk to the school. They should be able to explain if a payment is voluntary and what it is for.”
Ministry of Education · education.govt.nz/parents-and-caregivers/schools-year-0-13/star… ↑
“If you are unsatisfied with the response you receive, contact the school board directly.”
Ministry of Education · education.govt.nz/parents-and-caregivers/schools-year-0-13/star… ↑
“If you think the school hasn't got it right, contact your regional Ministry office.”
Ministry of Education · education.govt.nz/parents-and-caregivers/schools-year-0-13/star… ↑