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What is an individual tax return - IR3? 

An individual tax return tells us:

  • your total income from all sources
  • any tax you've already paid
  • how much you want to claim in expenses
  • if you are due a refund or have tax to pay.

Who needs to complete one?

You need to complete an individual 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. Commonly this includes income from:

  • self-employment
  • overseas
  • rental property including Airbnb and Bookabach
  • 'under the table' cash jobs
  • an estate, trust or partnership.

You also need to complete an individual tax return if you:

  • are filing a return for someone who died if there's a requirement to file a return for this year
  • changed your balance date partway through the year
  • have a non standard balance date.

You can check in myIR to see if you need to complete an individual tax return.

If this is the first year you need to complete an individual tax return you can do this in myIR.

Have you filed an IR3 before?

If you filed an IR3 last year, we’ll let you know when it’s time to complete your individual tax return for this year. If you do not have myIR we’ll send you a paper return in the post.

When is your individual tax return due?

You need to send us your return by 7 July unless you have a tax agent or an extension of time.

If you are not a New Zealand tax resident, you'll need to file an IR3NR instead.

Individuals non-resident return - IR3NR

Let us know about any mistakes in your return before we find out some other way.

Fixing mistakes in my return

Automatic write offs

Work out tax on your yearly income