Eligible tertiary learners can receive up to $12,000 towards their final year of study or final two years of work-based learning. Fees Free aims to motivate learners to complete their qualification or programme and reduce the overall cost of their study or work-based learning.

Inland Revenue will make the first payments in 2026 for study completed from 2025.

Learners pay their fees upfront when they enrol, then apply for the entitlement in myIR after successfully completing their first qualification or programme. They must apply within one year of completion. For learners who completed study in 2025, the deadline is 31 December 2026.

If a learner has a student loan, their Fees Free entitlement will transfer to their student loan balance. Otherwise, Inland Revenue will pay it directly to their bank account.

Learners who received Fees Free for their first year of study or training are not eligible for final-year Fees Free.

For more details on eligibility and applying for Fees Free, visit Fees Free – Inland Revenue.