All companies that are active and earning income in New Zealand must file a Companies income tax return - IR4 and pay their tax bill each year.
You should file any overdue returns as soon as possible to avoid further fees or penalties.
Intentionally avoiding paying tax, or claiming money you aren’t entitled to, is a criminal action. If you do not file, further legal action will be taken.
If your company's end of year balance date is 31 March, then your tax return was due on 7 July – unless you’ve been granted an extension of time.
If you have a balance date other than 31 March, the due date might be different. If you’re unsure, you can contact us for more information.
If your company has a tax agent, you may have until 31 March 2020 to file your return. Talk to your tax agent to learn more.
Note: If you're registered for GST, you'll need to file a GST return as well as an IR4. The due date for your GST return will depend on your filing frequency.
You can file your IR4 and other tax returns in myIR. Most of your details will be automatically populated and calculated for you.
You still need to file an income tax return, even if your company hasn’t received any gross income in the last year.
If your company is inactive, you can be excused from filing an IR4.
If your return for the current year is overdue, you’ll need to file it as soon as possible.
If you think you’ll be unable to file your return on time next year, you should apply for an extension of time. You’ll need to tell us your reasons for applying before the return is due.