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2023 Income tax assessments | From now until the end of July we’re issuing income tax assessments. Most people will receive theirs by 10 June. Timelines at the end of the tax year.

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Individuals and families Ngā tāngata me ngā whānau
  • IRD numbers Ngā tau IRD
  • Income tax for individuals Te tāke moni whiwhi mō ngā tāngata takitahi
  • File my individual tax return Te tuku i tētahi puka tāke takitahi
  • Support for families Ngā tautoko i ngā whānau
  • KiwiSaver Poua he Oranga
  • Student loans Student loans
  • Self-employed Mahi ā-kiri
  • More... Tāpiri atu…
Business and organisations Ngā pakihi me ngā whakahaere
  • Income tax Tāke moni whiwhi mō ngā pakihi
  • Employing staff Te tuku mahi ki ngā kaimahi
  • KiwiSaver for employers Te KiwiSaver mō ngā kaituku mahi
  • Goods and services tax (GST) Tāke mō ngā rawa me ngā ratonga
  • Non-profits and charities Ngā umanga kore-huamoni me ngā umanga aroha
  • International Tāwāhi
  • More... Tāpiri atu…
Intermediaries and others Ngā takawaenga me ētahi atu
  • Tax agents Ngā māngai tāke
  • Bookkeepers Te kaikaute
  • PAYE intermediaries Ngā takawaenga PAYE
  • Payroll bureaus Ngā tari utu ā-rārangi
  • Digital service providers Ngā kaiwhakarato pūmanawa rorohiko
  • More... Tāpiri atu…
About us
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Individuals and families Ngā tāngata me ngā whānau
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
More individuals and families
Familes Ngā whānau
Working for Families Working for families Child support Te tautoko tamariki Paid parental leave Te utu tiaki pēpi
Property and Trusts Ngā wharangi rongonui
Trusts and estates Ngā rōpū kaitiaki me ngā rawa tuku iho Property Ngā rawa
Individuals Ngā tāngata
Income tax for individuals Te tāke moni whiwhi mō ngā tāngata takitahi Non-residents Ngā kainoho-tāwāhi Self-employed Mahi ā-kiri Kiwisaver for individuals Kiwisaver mā te tangata takitahi Student loans Ngā pūtea taurewa ākonga Cryptoassets for individuals Ngā rawa whiti-rangi mā te tangata takitahi Unclaimed money
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
More situations
Business and organisations Ngā pakihi me ngā whakahaere
Popular pages Ngā wharangi rongonui
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
More business and organisations
Income tax Te tāke moni whiwhi
Types of business income Ngā momo moni whiwhi pakihi Tax rates for businesses Ngā pāpātanga tāke mō te pakihi Balance dates Ngā rā mutunga tau pūtea
GST Tāke hokohoko (GST)
Charging GST Te uta i te tāke hokohoko Claiming GST Te kerēme tāke hokohoko
Employing staff Te tuku mahi ki ngā kaimahi
Register as an employer Te rēhita hei kaituku mahi Paying staff Utu kaimahi Payday filing Te tāpaetanga rā utu Deductions from income Ngā tangohanga mai i ngā moni whiwhi Kiwisaver for employers Te KiwiSaver mō ngā kaituku mahi
International Tāwāhi
International tax for business Te tāke aowhānui mō ngā pakihi
Situations Ngā āhuatanga
I am starting a new business Kei te tīmata au i tētahi pakihi hou I am going to employ someone Kei te tuku mahi ahau ki tētahi tangata My business is making a loss Kei te hapa taku pakihi
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Intermediaries and others Ngā takawaenga me ētahi atu
Intermediaries Ngā takawaenga
Becoming an intermediary Te tū hei takawaenga Getting authority to act Te whiwhi whakamanatanga Executive office holders Ngā kaipupuri tūnga whakahaere Linking client accounts Te honohono pūkete kiritaki Nominated person Te tangata kua whakaingoatia Tax pooling Te whakarōpū tāke Gateway services
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Tax agents Ngā māngai tāke
Agents answers Ngā Whakautu Māngai Tax agent status Te tūnga māngai tāke Extension of time arrangements Te whakaroa i ngā whakaritenga wā Managing consolidated groups Te whakahaere rōpū tōpū Income tax for individual clients of tax agents Te tāke moni whiwhi mā ngā kiritaki takitahi a ngā takawaenga News updates for tax agents
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Digital service providers Ngā kaiwhakarato ratonga matihiko
Getting started guide About the developer portal Mō te tomokanga kaiwhakawhanake Gateway services architecture Te hanganga ratonga tomokanga Services catalogue Te putumōhio ratonga
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Roles Ngā tūranga
Tax agents Ngā māngai tāke Bookkeepers Ngā kaikaute PAYE intermediaries Ngā takawaenga PAYE Payroll bureaus Ngā tari ripanga utu kaimahi Other representatives Ētahi atu māngai
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Te nama me te kaihautanga Debt and insolvency

Managing my tax
Managing my tax
  • IRD numbers
  • Updating my details
  • Make a payment
  • Getting someone to act on my behalf
  • Record keeping
  • Fixing mistakes in my individual tax return
  • Penalties and interest
  • Debt and insolvency
    • Apply for an instalment arrangement
    • Apply for financial relief - individuals in New Zealand
    • Apply for financial relief - overseas-based or non-resident individuals
    • Apply for financial relief - companies, partnerships and trusts
    • Send a Twelve month cash flow forecast - IR591
    • How personal insolvency and bankruptcy affects your tax
    • Extinguishing losses for tax debt written off
  • Short-process rulings
  • Disputes
  • Audits
  • Tax crime
  • Scams
  • Encrypted emails
  • Unable to login to myIR
  • Overseas currency - conversion to NZ dollars

If you think you or your business may be affected by COVID-19, check out our current information. We update these pages as the situation changes.

COVID-19

If you have tax debt you cannot pay, we can help you. Individuals, companies, partnerships and trusts can apply for either:

  • an instalment arrangement
  • financial relief.

We might ask you for more information so we can understand your situation and work out the best way to help you. If you're in business, we may get you to send us a Twelve month cash flow forecast - IR591.

If you're unsure of your options, give us a call and we'll help you out. If you know ahead of time that you will not be able to pay your tax, contact us or start the application that best fits how you want to move forward.

Debt and refunds - contact us

Applying for an instalment arrangement

Splitting up what you owe over weekly or fortnightly payments can make it easier to repay your tax debt. Apply for an instalment arrangement if you cannot afford to pay the tax you:

  • already owe
  • will owe in the future.

You can apply for instalment arrangements for all tax types, except child support, in myIR. We'll either:

  • approve it
  • contact you for more information.

Setting up direct debit payments is a good way to make your ongoing instalments. You'll be able to set these up in myIR or choose a different way of paying.

Apply for an instalment arrangement

Applying for financial relief

If you cannot meet your payments, we might be able to write off penalties or certain amounts. We'll need you to send us information in your application for financial relief before making a decision.

If you're overseas-based with a student loan or a non-resident taxpayer, we'll need a bit more information in your application. We normally have most of the information we need for companies, partnerships and trusts, so your application is also a different process.

Apply for financial relief - individuals in New Zealand

Apply for financial relief - overseas-based or non-resident individuals

Apply for financial relief - companies, partnerships and trusts

Student loan debt

If you have a student loan, check our student loan section before applying for an instalment arrangement or financial relief. There, you'll find information about:

  • interest on your debt
  • other options you may be able to use in managing your student loan debt.

I am having difficulty repaying my student loan

Child support debt

Get in touch with us if you have child support debt. We'll work with you to manage your payments. We may be able to write off your penalties.

Sorting out child support debt

Working for Families overpayments

If you've been overpaid Working for Families, you'll need to know the different ways you can repay it.

Paying back Working for Families overpayments


Pages in this section
  • Apply for an instalment arrangement Set up an instalment arrangement in your myIR account if you cannot pay it in full.
  • Apply for financial relief - individuals in New Zealand  Apply for financial relief if  you're an individual living in New Zealand.
  • Apply for financial relief - overseas-based or non-resident individuals If you're overseas based or a non-resident individual you can apply in myIR for financial relief.
  • Apply for financial relief - companies, partnerships and trusts Companies, partnerships and trusts can apply for financial relief in myIR.
  • Send a Twelve month cash flow forecast - IR591 Send a Twelve month cash flow forecast if your business is having trouble meeting tax obligations and you want to apply for debt relief.
  • How personal insolvency and bankruptcy affects your tax Your tax obligations will change if you become bankrupt or insolvent.
  • Extinguishing losses for tax debt written off If you have a tax debt written off, balances carried forward will be extinguished at the same time the write-off occurs.

Topics

  • Interest on overpayments and underpayments (UOMI)
  • Penalties and debt

Situations

  • I am in Working for Families debt
  • I'm struggling to file and pay my tax

Roles

  • Self-employed
  • Partnerships

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Last updated: 25 Jan 2023
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