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Individual income tax Tāke moni whiwhi mō te takitahi

What happens at the end of the tax year

The tax year runs from 1 April to 31 March.

Responsibility Description Find out more...
April
Inland Revenue

Claiming a tax credit for donations 

If you claimed a tax credit for donations last year, we'll send you a tax credit claim form. Or, you can download one at any time.

Filing an IR3 return

If we know that you earn income that hasn't been taxed, for example self-employed or rental income, we'll send you an Individual income tax return (IR3).

May
Inland Revenue

Filing an IR3 return

If we sent you an IR3 return and you also have income from salary, wages or schedular payments (formerly withholding payments), we'll send you a summary of earnings to use when you file your return.

Taxpayer

Filing an IR3 return

If you don't automatically receive an Individual income tax return (IR3) and think you may need one, you can request one.

If you haven't received your summary of earnings by the end of May you can get one online.

June and July
Inland Revenue Salary and wage earners
If you received salary, wages or benefit income and we think you need an end of year square-up, we'll send you a personal tax summary. This will show if you have a tax refund or bill.
Taxpayer

Filing an IR3 return

Work out if you need to file a return, pay more tax, get a refund or do nothing.

  You need to file your IR3 return by 7 July (there are some exceptions).
Once your IR3 return is processed or you receive your personal tax summary (PTS)
Inland Revenue

You'll get confirmation of your tax refund or bill to pay from either:

  • your return acknowledgement if you file an IR3 return (we'll send you one after we process your return), or
  • your personal tax summary (PTS).
February or April the following year
Taxpayer

If you have a tax bill you must pay the amount by 7 February of the following year.

If you have a tax agent, you have until 7 April to pay.