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2023 Income tax assessments | From now until the end of July we’re issuing income tax assessments. Most people will receive theirs by 10 June. Timelines at the end of the tax year.

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Individuals and families Ngā tāngata me ngā whānau
  • IRD numbers Ngā tau IRD
  • Income tax for individuals Te tāke moni whiwhi mō ngā tāngata takitahi
  • File my individual tax return Te tuku i tētahi puka tāke takitahi
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Business and organisations Ngā pakihi me ngā whakahaere
  • Income tax Tāke moni whiwhi mō ngā pakihi
  • Employing staff Te tuku mahi ki ngā kaimahi
  • KiwiSaver for employers Te KiwiSaver mō ngā kaituku mahi
  • Goods and services tax (GST) Tāke mō ngā rawa me ngā ratonga
  • Non-profits and charities Ngā umanga kore-huamoni me ngā umanga aroha
  • International Tāwāhi
  • More... Tāpiri atu…
Intermediaries and others Ngā takawaenga me ētahi atu
  • Tax agents Ngā māngai tāke
  • Bookkeepers Te kaikaute
  • PAYE intermediaries Ngā takawaenga PAYE
  • Payroll bureaus Ngā tari utu ā-rārangi
  • Digital service providers Ngā kaiwhakarato pūmanawa rorohiko
  • More... Tāpiri atu…
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Working for Families Working for families Child support Te tautoko tamariki Paid parental leave Te utu tiaki pēpi
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I am going overseas Kei te haere ahau ki tāwāhi I received an income tax assessment I whiwhi i ahau tētahi aromatawai tāke moni whiwhi I'm struggling to file and pay my tax
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Covid-19 Businesses and organisations KOWHEORI-19 Ngā pakihi me ngā whakahaere File a companies income tax return - IR4 Te tuku i tētahi puka tāke moni whiwhi kamupene - IR4 Not-for-profits and charities PAYE calculator to work out salary and wage deductions Property Ngā rawa IRD numbers Ngā tau IRD
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I am starting a new business Kei te tīmata au i tētahi pakihi hou I am going to employ someone Kei te tuku mahi ahau ki tētahi tangata My business is making a loss Kei te hapa taku pakihi
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KOWHEORI-19 Ngā pakihi me ngā whakahaere COVID-19 Business and organisations

COVID-19
COVID-19
  • Individuals and families
  • Business and organisations
    • 31 March due date extensions
    • COVID-19 Support Payment
    • Resurgence Support Payment
    • Temporary loss carry-back scheme
    • COVID-19 Small Business Cashflow Scheme (SBCS)
    • Employing staff
    • COVID-19 Tax relief for donations of trading stock
    • Self-employed
    • Claiming deductions when your business is disrupted by COVID-19
    • COVID-19 Income equalisation assistance for farmers, fishers and growers
  • Manage my tax
  • COVID-19 Information sharing

Many businesses and organisations will have changed the way they operate to respond to the challenge of COVID-19. There are new measures designed to help businesses and their employees deal with the COVID-19 outbreak. We want to help customers understand the tax implications of these changes.

COVID-19 support schemes

The government announced several schemes to support businesses and organisations impacted by COVID-19.

COVID-19 Support Payment

The COVID-19 Support Payment (CSP) was for viable and ongoing businesses or organisations facing a reduction in revenue due to COVID-19 circumstances.

COVID-19 Support Payment 

Temporary loss carry-back scheme

Businesses expecting to make a loss may be eligible to use the temporary loss carry-back scheme.

Temporary loss carry-back scheme

Small Business Cashflow Scheme

Your business or organisation may be eligible for a loan from the Government.

Small Business Cashflow Scheme

Resurgence Support Scheme

The Resurgence Support Payment was for viable and ongoing businesses or organisations facing a reduction in revenue due to an alert level increase of 2 or higher.

Resurgence Support Payment

Managing tax

Assistance may be available if your business is having difficulties because of COVID-19.

Paying tax

If you’re unable to pay your taxes on time due to the impact of COVID-19, we can help.

COVID-19 Difficulty in paying tax

COVID-19 Making payments to Inland Revenue

Penalties and interest

In response to the outbreak of COVID-19, we acknowledge that many customers will be coming under increasing financial pressure to pay their taxes in full and on time.

Penalties and interest

Claiming deductions

If your business has downscaled or stopped operating due to COVID-19, you may be able to claim GST and income tax deductions for expenses and losses.

Claiming deductions when your business is disrupted by COVID-19

Requesting financial relief

If your ability to pay tax on time has been impacted by COVID-19, you can submit a request for remission of penalties and interest through myIR.

Requesting financial relief

Other COVID-19 business updates

COVID-19 Tax relief for donations of trading stock

Income equalisation assistance for farmers fishers and growers

Help for your business during the COVID-19 Omicron outbreak Mar 2022 (PDF 1MB) Download fact sheet
Ngā āwhina mō tō pakihi i te wā e hōrapa ana te Omikona KOWHEORI-19 2022 (PDF 149KB) Download fact sheet
企业在COVID-19 Omicron期间可获得的资助 2022 (PDF 923KB) Download fact sheet
Help for your business during the COVID-19 Omicron outbreak - Hindi 2022 (PDF 131KB) Download fact sheet
Tokoni ki ho'o pisinisi lolotonga 'a e mafola 'a e COVID-19 mo e Omikoloni 2022 (PDF 3MB) Download fact sheet
Fesoasoani mo lau pisinisi i taimi pepesi o le KOVITI-19 Omicron 2022 (PDF 2MB) Download fact sheet

Pages in this section
  • 31 March due date extensions We have extended the due dates for a number of returns, payments and elections normally due 31 March 2021. The time bar for 2021 income tax returns has also been extended.
  • Employing staff Leave and wage subsidies, FBT home office allowances and KiwiSaver responses to COVID-19.
  • Self-employed Information for self-employed customers about options available during COVID-19.
  • Claiming deductions when your business is disrupted by COVID-19 If your business has downscaled or stopped operating due to COVID-19, you may be able to claim GST and income tax deductions for expenses and losses.

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