Every tamariki | child or rangatahi | young person who is not an international student is entitled to free enrolment and free education at any state school in New Zealand.

This starts when they turn 5 and ends on 1 January after their 19th birthday.

State schools cannot charge domestic students a fee for:

• enrolment
• attendance
• the delivery of the curriculum.

Domestic student entitlements are set out in the Education and Training Act 2020.

Education and Training Act 2020 – New Zealand Legislation

Goods and services

Schools and kura can ask parents and whānau | families to pay for optional goods and services, such as stationery or food. These purchases are voluntary.

The family or person paying can decide to buy these from the school or elsewhere. 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.

Attendance dues

Attendance dues (where charged) are compulsory for state-integrated schools and kura. The school can enforce payment and charge GST.

Attendance dues are not a donation so a tax credit cannot be requested or supplied.

State-integrated schools and kura cannot increase attendance dues without approval from the Minister of Education.

To get approval, contact your regional office.

Regional offices

School donations

Boards of state and state-integrated schools can ask families for a voluntary donation. Parents can claim tax back on this donation.

• Parents can pay donations in part, in full or not at all.
• Donations can be for general purposes, or for a specific purpose.
• Anyone can choose to make a donation to a school or kura at any time.
• GST is not payable, donation tax credits can be claimed.

Boards of schools with an Equity Index number of 432 and above can opt in to the school donations scheme. They will receive extra funding but must not ask for donations, except for overnight camps.

Boards of schools with an EQI below 431 or who chose not to opt in can still ask for donations, but payment cannot be compelled or enforced.