At the end of the tax year, you may need to file an Individual income tax return – IR3, which:
- tells us about your income for the year and the expenses you’re claiming
- calculates if you’re due a refund or have tax to pay.
The tax year is from 1 April to 31 March.
IR3 returns are different from income tax assessments where we work out your tax for you, even if we ask you for more information.
Who needs to complete an income tax return
You need to complete an individual income tax return at the end of the tax year if you received more than $200 (before tax) in income that we have not been told about, even if this was only for part of the tax year.
Here’s the full list of reasons we may ask you to file an individual income tax return – IR3.
Different return for non-residents
If you are not a New Zealand tax resident, you'll need to file an IR3NR instead.
Not sure if you need to complete a return?
If you think you do not need to complete an IR3, contact us to discuss your situation.
Completing your return
We'll let you know when it's time to complete your return for this year. We’ll either send you an email notification that your return is ready to complete in myIR or a paper return in the post.
Your return will usually be processed faster if you complete it in myIR.
When your return is due
You need to send us your completed return by 7 July unless you have a tax agent or an extension of time.
Getting more time to file your return
You can apply for an extension of time (EOT) to file your income tax return later than the normal due date. If granted, an extension of time allows you to spread return filing throughout the year. Individuals, trusts or companies can all apply for an extension of time.