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  • IRD numbers Ngā tau IRD
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  • File my individual tax return Te tuku i tētahi puka tāke takitahi
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  • Employing staff Te tuku mahi ki ngā kaimahi
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  • Goods and services tax (GST) Tāke mō ngā rawa me ngā ratonga
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  • More... Tāpiri atu…
Intermediaries and others Ngā takawaenga me ētahi atu
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Popular pages Ngā wharangi rongonui
Cost of Living Payment Utu mō te utu oranga IRD numbers Ngā tau IRD File my individual tax return Te tuku i tētahi puka tāke takitahi Support for families Ngā tautoko i ngā whānau Managing my tax Te whakahaere i taku tāke
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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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Situations Ngā āhuatanga
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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Situations Ngā āhuatanga
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Ngā momo moni whiwhi whaiaro Types of individual income

Home
Home
  • Income tax
    • Income tax for individuals
      • What happens at the end of the tax year
      • How income gets taxed
      • Tax codes and tax rates for individuals
      • Types of individual income
        • Earning salary and wages
        • Benefits, NZ superannuation and student allowance
        • Overseas income
        • Foreign superannuation
        • individualised-funding
        • Insurance payouts
        • Voluntary work
        • Home-based childcare
      • Types of individual expenses
      • Individual tax credits
      • Adjusting your income for Working for Families and student loans
      • ACC clients and carers
      • Understanding your income summary in myIR

Income tax Dates

  • MAR 28
    AIM instalments are due if you file GST monthly and have a March balance date.
  • MAR 31
    Final date for ratio option provisional tax applications.
  • APR 7
    End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
  • All Income tax dates

You might have more than one type of income. Check to see how each type gets taxed and what you need to do.

Earning salary and wages
If you get paid a salary or wages, your employer will deduct tax and the ACC earners' levy before they pay you.

Benefits, NZ superannuation and student allowance
These types of income are taxable and will be included in your end of year tax assessment or IR3 return.

Overseas income
How tax works when you're a New Zealand tax resident earning overseas income.

Foreign superannuation
If you have a retirement fund outside of New Zealand, any money you withdraw or transfer is taxed using 2 different methods.

Individualised funding
Government-backed programmes pay for services to support people with disabilities, who decide what to do with their own funding.

Insurance payouts
Some insurance pay-outs may be classified as taxable income for tax purposes.

Voluntary work
Getting paid or reimbursed as a volunteer.

Home-based childcare
You may need to pay tax on income you get from providing childcare out of your own home.

Amateur and professional sportspeople
You may need to pay tax on prize money you win from sports events and competitions, even if your code lets you compete as an amateur.

Taxing prize money
You may need to pay tax on prize money you receive from events and competitions.

If you're in business

If you're in business, you may receive income from interest and dividends, foreign investment funds, grants, koha and other sources. You may also get rental income or schedular payments as a contractor.

Types of business income

Self-employed

Schedular payments

Residential rental income and paying tax on it

Portfolio investment entity (PIE) income

Topics

  • Individual tax credits
  • What happens at the end of the tax year

Situations

  • I am coming off a benefit
  • I received an income tax assessment

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