Fees Free Deadline 2026: Apply Before 31 December

Author: IRD Guru Editorial Team
Published: 24 August 2026
Last Updated: 24 August 2026

If you completed an eligible tertiary qualification or work-based learning programme during 2025, you may still be able to claim Fees Free. However, you need to be aware of the Fees Free deadline 2026.

For eligible qualifications or programmes completed during the 2025 calendar year, applications must be submitted by 31 December 2026. In general, learners must apply within one year of completing their qualification or programme.

The current Fees Free scheme covers the final year of tertiary study or final two years of work-based learning, with eligible learners able to receive up to $12,000 towards eligible fees.

If you think you qualify, it is worth checking your eligibility and preparing your application before the applicable deadline.

What Is Fees Free in New Zealand?

Fees Free is a New Zealand Government scheme that helps eligible learners with the cost of their final year of tertiary study or final two years of work-based learning.

Under the current scheme, eligible learners can receive up to $12,000 towards eligible fees.

Unlike the previous first-year Fees Free scheme, the current programme focuses on the final year of study or final two years of work-based learning.

Learners generally pay their fees when they enrol and apply for Fees Free after completing and passing their first eligible qualification or programme.

Who Is Eligible for Fees Free in 2026?

Eligibility depends on several factors, including:

• The qualification or programme you completed
• Your completion date
• Your previous study or work-based learning
• Whether you have received Fees Free previously
• Your residency status
• Whether your programme meets the required qualification or credit requirements

Fees Free applies to your first eligible qualification or programme. You cannot simply choose which qualification you want the scheme to cover.

Qualification Requirements

For tertiary study, the qualification generally needs to meet the applicable level and study requirements.

For work-based learning, the programme must meet the relevant level and credit requirements.

What Is the Fees Free Deadline for 2025 Completions?

If you completed your eligible qualification or programme during the 2025 calendar year, the Fees Free deadline 2026 is 31 December 2026.

This is a specific transitional deadline. The general rule is that learners must apply within one year of completing their qualification or programme.

Example

If you completed an eligible programme in September 2025, you should not assume that your deadline is simply September 2026. For qualifications or programmes completed during the 2025 calendar year, the applicable deadline is 31 December 2026.

Is Fees Free Ending After 2026?

Yes.

The Government has announced that Fees Free will end after 2026.

If you complete an eligible qualification or programme during 2026, you can still apply within 12 months of completion, up to 31 December 2027, where the applicable rules are met.

However, if you complete your qualification or programme after 31 December 2026, you will no longer be eligible for Fees Free.

This makes the Fees Free deadline 2026 particularly important for learners who completed their eligible programme during 2025.

How Much Can You Receive Through Fees Free?

The maximum Fees Free entitlement is $12,000.

The scheme has limits based on:

• Up to 1 EFTS of study
• Up to 24 months of work-based learning
• Maximum eligible fees of $12,000

Fees Free covers one eligible qualification or programme. If you do not use the full $12,000 entitlement, the unused amount cannot be transferred to another qualification or programme.

What Does Fees Free Cover?

For eligible tertiary study, Fees Free can cover:

• Tuition fees
• Compulsory course costs
• Student services fees

For eligible work-based learning, the scheme can cover relevant training and assessment fees.

How Do You Apply for Fees Free?

You apply for Fees Free through myIR.

Before applying, you should have:

• Your National Student Number (NSN)
• The name of your tertiary education organisation
• Your official completion date
• The name of your qualification or programme
• Your qualification or programme level
• A myIR account

IRD may pre-fill some of this information after receiving completion information from the Tertiary Education Commission (TEC).

Fees Free Application Process

1. Complete and pass your eligible qualification or programme.
2. Wait for Inland Revenue to receive the relevant information from TEC where applicable.
3. Log in to your myIR account.
4. Select “I want to…”
5. Select “Apply for Fees Free.”
6. Enter or check your application details.
7. Review and submit your application.

When Should You Apply for Fees Free?

The best time to apply is generally after Inland Revenue has received the relevant completion information from TEC.

IRD says waiting for this information can make the application easier because details such as your education organisation, completion date and qualification can be pre-filled.

However, waiting does not mean ignoring the Fees Free deadline 2026.

If you completed an eligible qualification or programme during 2025, you still need to make sure your application is submitted by 31 December 2026.

What Is the National Student Number?

Your National Student Number (NSN) is required when applying for Fees Free.

If you are currently studying or enrolled with a tertiary education organisation, you can ask them for your NSN.

You can also contact NZQA for information about your NSN.

What Happens After You Apply?

After you submit your application, Inland Revenue will assess your information and confirm the outcome.

You may be contacted if additional information is required.

Processing can take time because information about your qualification or programme may need to be provided by your education organisation and TEC.

Once your application has been processed, your entitlement will be paid according to your circumstances.

What Happens If You Have a Student Loan?

If you have a student loan, your Fees Free entitlement will be transferred to your student loan balance.

This can reduce the amount outstanding on the loan.

IRD states that this applies even if you did not use your student loan to pay your final-year fees or final two years of work-based learning.

What Happens If You Do Not Have a Student Loan?

If you do not have a student loan, your Fees Free entitlement can be paid into your bank account once your application has been processed and eligibility confirmed.

Is Fees Free Taxable Income?

No.

Fees Free entitlement is not treated as income for income-tax purposes, so you do not include the entitlement in your income-tax return.

This is important because receiving a Fees Free payment does not mean you need to add the amount to your taxable income.

What Happens If You Miss the Fees Free Deadline 2026?

If you completed your eligible qualification or programme during 2025, you should make sure your application is submitted by 31 December 2026.

If you miss the applicable deadline, you may lose the ability to claim the entitlement.

If you are unsure about your completion date or eligibility, check your myIR information and the current IRD Fees Free guidance rather than assuming that you qualify.

Fees Free Residency Requirements

Eligibility is not based only on your qualification.

You also need to meet the relevant residency requirements on the day you complete your qualification or programme.

Different requirements can apply depending on whether you are:

• A New Zealand citizen
• An Australian citizen or resident living in New Zealand
• A person holding a New Zealand resident visa
• A work-based learner
• A refugee or protected person
• Someone holding another qualifying immigration status

The requirements can differ between tertiary study and work-based learning, so it is important to check the applicable category.

Fees Free and Previous Study

Previous study or work-based learning can affect eligibility.

You may not qualify if you have already:

• Completed relevant previous study
• Completed relevant work-based learning
• Received Fees Free previously
• Used certain other funding for your final-year fees

Fees Free is generally available only for your first eligible qualification or programme.

Fees Free vs First-Year Fees Free

The current scheme is different from the previous first-year Fees Free policy.

The previous scheme covered the first year of eligible study or work-based learning and ended on 31 December 2024.

The current scheme covers the final year of tertiary study or final two years of work-based learning.

If you already received first-year Fees Free, you cannot receive the current final-year entitlement again.

Fees Free Application Checklist

Before submitting your application, check:

• ☐ I completed my first eligible qualification or programme.
• ☐ I completed and passed the programme.
• ☐ My qualification or programme meets the eligibility requirements.
• ☐ I meet the relevant residency requirements.
• ☐ I know my NSN.
• ☐ I have a myIR account.
• ☐ I know my official completion date.
• ☐ I have checked my applicable deadline.
• ☐ I have checked the Fees Free entitlement calculated for me.
• ☐ I have submitted my application before the deadline.

For anyone covered by the 2025 completion transitional deadline, the key date is 31 December 2026.