Income tax Dates
AUG 28Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
OCT 28Provisional tax payments are due if you have a March balance date and use the ratio option.
JAN 15Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
New investment income reporting requirements became compulsory on 1 April 2020.
This page describes the requirements before 1 April. If you’re filing a return for a period before this date, you’ll need to follow these requirements.
If you’re filing a return for a period after 1 April 2020, follow these requirements instead:
RWT and NRWT certificate filing options
You can file your end of year resident withholding tax (RWT) withholding certificate - IR15 and New Zealand non-resident withholding tax (NRWT) withholding certificate - IR67 electronically, or print them off and send them to us.
The due date for RWT and NRWT certificates is 15 May.
RWT and NRWT certificate filing specification
We can only accept NRWT and RWT certificates that are formatted according to these specifications.
Log in to myIR
Check for errors
An error report is available to view any errors in your files. Errors must be corrected before validation and processing.
Validate your files
File through myIR
Do not encrypt your files.
You can also file your IR15 or IR67 by email, through the mail using CD, DVD or USB, or on paper.
Filing through email
Download this cover sheet and copy the text into the body of your email.
If your files are for more than one IRD number, make sure you identify them on the cover sheet.
Zip and encrypt your files following our encryption requirements. Files that are emailed must be encrypted to a PGP level of data encryption.
Download the public key
Our public key is available from this link. Save it with the extension '.asc'
Encrypt your files
Many apps are available to encrypt your files using our public key, such as the open source Gpg4win.
Attach the file to your email and send it to us.
Use our guide to assist you in encrypting your files using the Gpg4win software.
Attach the file to your email and send it to us at email@example.com
If you have not yet sent us your RWT on interest reconciliation statement - IR15S or NRWT reconciliation statement - IR67S, you can scan and attach these to your email.
If the data fails, we will email you a request for an amended file. Once the file has been successfully uploaded, you'll get email confirmation.
Filing through the mail using CD, DVD or USB
Files can be posted to us on CD, DVD, or USB. Mail the electronic media and accompanying IR15S to:
Operations Delivery Upper Hutt
PO Box 39090
Wellington Mail Centre
Lower Hutt 5045
You can download the RWT withholding certificate - IR15 or NRWT withholding certificate - IR67 and send it to us.
You can also download reconciliation statements for RWT and NRWT, an NRWT payment slip and our NRWT reconciliation statement guide.