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Your IRD number identifies your business for all its tax related events. It's unique to your business.

You need an IRD number if you're:

  • setting up a company, partnership, estate, charity, trust, club, society, superannuation scheme or Māori authority
  • an offshore and non-resident company, partnership, club, society, trust, charity, estate, superannuation scheme
  • an employer
  • selling goods and services
  • buying, selling or transferring property in New Zealand
  • in the property rental business.

Business structures

There are three structures commonly used for setting up a business:

  • self-employed
  • partnerships
  • companies (including look through companies).

Each one needs an IRD number.

A self-employed contractor uses their own IRD number for their business.

A partnership needs a separate IRD number. Each partner in the partnership also needs a personal IRD number.

A company has its own IRD number and must be registered at the Companies Office.