Koha: what it means and how to give it at a tangihanga or gathering

Written by Henry Smith · Reviewed by Smiths Insurance & KiwiSaver, licensed Financial Advice Provider (FSP712931) · Updated 2026-10-20 · Reviewed annually, or sooner if the rules it describes change.

Financial advice is provided by Craig Smith Business Services Limited, trading as Smiths Insurance & KiwiSaver, a licensed Financial Advice Provider (FSP712931). QuoteHub is a trading name.

Koha is a Māori gift, offering or contribution, especially within social relationships, and it implies reciprocity. At a tangihanga it is usually money given by visitors to help the hosts with the cost of hosting. There is no set amount: koha is not a fee or a price, and the right form and moment differ between marae and tribes, so ask the hosts.

Koha is not payment for attending. It marks a relationship between host and guest, and Te Aka says it implies reciprocity. That is why a fixed "price" does not exist, and why advice that gives you one should be treated carefully. This page explains what koha means using Te Aka Māori Dictionary and Community Law, what is known about how it is given at a tangihanga, what a gathering costs the hosts, and the leave, travel help and grants that exist. We have not found a published guide to correct amounts or to the physical steps of giving koha, so where practice varies we say so and point you to the people who decide: the whānau pani and the marae.

What koha means

Te Aka Māori Dictionary defines koha as a gift, present, offering, donation or contribution, used especially in social relationships and implying reciprocity (Te Aka Māori Dictionary: koha). It adds several points:

• Today, in many tribes, the last speaker for the visitors lays money on the marae, although not all tribes accept this.
• Koha placed on the marae is for the marae's needs, and koha given in person to the host of a gathering helps cover that gathering's costs.
• Traditionally koha was often food.
• Some tribes prefer other terms because of tapu connotations.

The dictionary also lists a different word spelt koha, meaning a blemish, which is unrelated to the gift.

Koha at a tangihanga

A tangihanga is the enduring Māori ceremony for mourning someone who has died, and often lasts about three days on a marae, in a hall or at a private home. Visitors (manuhiri) are welcomed by the whānau pani, the bereaved family (Te Ara: Tangihanga, death customs). Our tangihanga guide covers the whole sequence. Practice varies by iwi and hapū, and Te Aka itself records that not every tribe accepts money being laid on the marae.

Because of that, we do not set out a step-by-step method. If you have not been to this marae before:

1. Ask a family member or someone from the marae whether koha is given as money or in another form, and who carries it.
2. Ask whether the hosts prefer cash or a bank transfer. We found no published rule on either.
3. Follow the group you arrive with. Te Aka says that in many tribes the last speaker for the visitors lays the money, so check with your group who will do that.
4. Do not make a gesture of your own. If you are unsure, quietly ask rather than assume.

How much koha

We found no published amount, and we will not give one. Koha is a contribution, not a transaction, and the sensible range depends on who you are to the family, how many people you are giving for, and what you can afford. An individual, a workplace and a group of friends will give differently.

One piece of context is useful. Hosting is expensive. FDANZ's indicative catering range is $15 to $25 a head (FDANZ: Financial matters, July 2025). It is a funeral-industry figure and no guide to what a marae spends or what to give, but it shows why hosts value help with kai. Give what you can without strain, and remember that food, time and help with the work are also ways of contributing, which Te Aka's note that koha was traditionally often food reflects.

If you want to give but cannot be there, you can ask the family how they would like to receive support. Kawe mate is another route: Te Ara says the person's memory, often as a photograph, can be taken to people who could not be at the tangihanga.

Is koha a legal or tax matter?

Koha at a tangihanga is a gift, not a purchase, and no law sets an amount. We found no Inland Revenue guidance about koha received at a tangihanga, so we give no view on tax. If the sums are large, ask Inland Revenue or an accountant.

Help for the hosts

A tangihanga can cost the whānau a great deal, and there are places to look for help.

• Iwi and land trusts. Community Law says to contact your iwi organisation about a tangihanga grant, and a Māori land trust or another body in which the whānau or the deceased had an interest may also help (Community Law: Tangihanga).
• Work and Income Funeral Grant. Up to $2,697.43 as at 1 April 2026, with income and asset tests. Its list of reasonable expenses includes food, "including kai for a tangihanga" (Work and Income: Funeral Grant). See our funeral grant guide and tangihanga costs guide.
• Gathering kaimoana. Community Law says that gathering seafood beyond the usual limits needs written permission from the kaitiaki or tangata whenua, and that permission can be given to gather kaimoana for a tangihanga, hui or koha.

Help for guests

• Leave. Bereavement leave under the Holidays Act 2003 is three days for a spouse or partner, parent, child, sibling, grandparent, grandchild or a partner's parent, and one day for others if the employer accepts a bereavement, taking into account any cultural responsibilities in relation to the death (s69(3)). The Act does not name tangihanga. See our bereavement leave guide.
• Travel. Work and Income says it can help with the cost of travelling to a funeral or tangi if you cannot afford it, whether or not you receive a benefit, and the help may need to be repaid (Work and Income: Bereavement).

If you are planning ahead

Hosts often carry costs they did not plan for. Funeral cover is one way families prepare, alongside savings, and our funeral insurance hub compares the products. Momentum Life's Funeral Insurance, issued by Momentum Life Limited, takes New Zealanders aged 40 to 75 and pays a fixed benefit of $3,000 to $30,000 towards costs, not a full funeral and tangihanga. For the first 24 months it pays only for accidental death within 90 days of the accident, and premiums are refunded for other deaths. Total premiums can exceed the benefit. A.M. Best rates Momentum Life Limited B (Fair), in its "Vulnerable" range (Momentum Life: Financial Strength). The buttons on this page open Momentum Life's online application. QuoteHub is a Momentum Life partner, and Smiths Insurance & KiwiSaver may receive a commission if you buy a policy.

Written on 20 October 2026. Practice differs between marae, iwi and hapū, and we have not had this page checked by a kaumātua or kuia; follow the guidance of your hosts.

Talk to a licensed adviser about funeral cover · free, no obligation.

Cite this page QuoteHub NZ (2026). Koha Meaning NZ: Protocol at a Tangi and Hui. www.quotehub.co.nz/guides/when-someone-dies/koha-guide-nz. Updated 2026-10-20.

References

• Te Aka Māori Dictionary: koha
• Te Ara, the Encyclopedia of New Zealand: Tangihanga, death customs
• Community Law: Tangihanga
• Work and Income: Funeral Grant
• Work and Income: Bereavement
• FDANZ: Financial matters
• New Zealand Legislation: Holidays Act 2003
• Momentum Life: Financial Strength

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