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IRD number - individuals
Your IRD number is used for all your tax, entitlements and personal details that Inland Revenue holds.
What's on this page
You'll need an IRD number if you:
- earn income from any source (including a job, benefit, pension or investments)
- join KiwiSaver
- apply for a student loan, child support or Working for Families Tax Credits
- file tax returns
- buy, sell or transfer New Zealand property
- are starting up as self-employed.
If you don't have an IRD number, your employer will deduct income tax at the highest non-declaration tax rate of 45%. You should also check with your bank about the rate they charge on tax.
If you're a New Zealand citizen or New Zealand passport holder, you can apply for an IRD number for yourself, or a child in your care by completing our IRD number application - resident individual (IR595) form.
You can also use the Department of Internal Affairs' SmartStart service to register the birth of your child and apply for an IRD number at the same time. Just select the "Register birth online" service.
You can apply for your IRD number online if you're a foreign passport holder and Customs New Zealand verified your passport when you entered New Zealand.
If you're an Australian passport holder
You can only apply for an IRD number for yourself. You'll need your passport details.
If you hold a resident visa
You can apply for yourself and/or on behalf of another person. You'll need your passport details and Immigration New Zealand Application Number (from your visa letter).
If you hold a student or work visa
If you hold a:
- student visa - you can apply for yourself, or a guardian can apply for you
- work visa - you can only apply for yourself.
- your passport details
- your most recent overseas tax number (if you have one)
- your Immigration New Zealand Application Number (from your visa letter).
You'll also need proof of a fully functional NZ bank account. This can be a bank statement showing:
- your name
- account number, and
- deposits and withdrawals or a signed bank stamp.
Go to our Proof of a fully functional NZ bank account (IR984) guide for more information.
If you don't have a bank account, you'll need to have completed customer due diligence. You can do this by completing our IRD number application - customer due dilligence (IR997) form.
If you're a RSE visa holder
We work with Immigration NZ on your behalf to register you.
If you're residing offshore you can only register online if you've already travelled to New Zealand and been verified by New Zealand Customs Service. If you don't have Customs verification you'll need to complete an IRD number application - non-resident/offshore individual (IR742) form.
Depending on your situation, the form will let you know what documents you need and what to do next. It'll also let you know if you need:
- a fully functional bank account. Our Proof of a fully functional NZ bank account (IR984) guide has more information, or
- completed customer due diligence if you don't have a bank account. You can do this by completing our IRD number application - customer due dilligence (IR997) form.
If you can't apply for an IRD number online, use our paper forms.
Take this form, along with your verification documents for an 'in person verification' to either:
If you're a New Zealand citizen or hold a resident visa or Australian passport, complete our IRD number application-resident individual (IR595) form.
If you have a student or work visa complete our IRD number application - non-resident/offshore individual (IR742) form.
You can find your IRD number:
- in your myIR Secure Online Services account
- on letters or statements from us
- on your KiwiSaver statement
- on your income details from your employer.