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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

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.

Last updated: 17 Jun 2021
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