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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
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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…
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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
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Working for Families Working for families Child support Te tautoko tamariki Paid parental leave Te utu tiaki pēpi
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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
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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
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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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Te kōwhiri i te momo pūkete tika Choosing the right account type

Managing my tax
Managing my tax
  • Make a payment
    • When to pay
    • Choosing the right account type
    • Ways of paying
    • Child support, Kiwisaver and tax pooling payments

When you make a payment to us you'll need to use your IRD number as reference, as well as a payee code showing which type of tax the payment is for.

Here's a list of the codes to use for different tax or account types.

AIL

An account provider for approved issuer levy (AIL) payments.

AIP

For payments when an account information provider (AIP) has failed to provide financial account information (including self-certification) relating to a person or entity.

ARR

Payments for tax under an approved instalment arrangement.

CPR

Child support repayments by receiving carers who have been overpaid.

CRS

For payments when a New Zealand financial institution has failed to meet its Common Reporting Standard (CRS) obligations. 

DED

Payments for the total deductions due on employer deductions.

DWT

Payments for resident withholding tax (RWT) on dividends. Some banks may refer to DWT payments as ordinary dividends or PAYE - DWT.

EMP

Payments for the total deductions due on employer deductions and includes CSE, KSE, KSR, PAY, SLE, SSC.

EQU

Income Equalisation reserve scheme payments.

ERA

Environmental Restoration scheme payments.

FAM

Working for Families Tax Credits repayments by families who have been overpaid.

FBT

Fringe benefit tax (FBT) payments for Fringe benefit tax annual return - IR420, IR420 or IR422 filers.

FTR

For paying fees for New Zealand foreign trusts.

GMD

For gaming machine duty (GMD) payments.

GSD

Goods sold in satisfaction of a debt (GSD) payments. 

GST

GST payments for Goods and services tax (GST) return - GST101A filers.

GAP

GST and provisional tax payments for Goods and services tax (GST) and provisional tax return - GST103 filers. 

IED

For intermediaries (payroll providers) paying employee deductions.

INC

Payments for income tax and provisional tax.

IPS

Payments for resident withholding tax (RWT) on interest. 

KSS

KiwiSaver contributions from self employed people and contractors, and voluntary contributions by employees.

LGL

Legal costs (LGL) payments. 

NCP

Child support payments by parents who pay child support for their children.

NRT

Payments for non-resident withholding tax (NRWT) like dividends, interest and royalties a New Zealand resident pays to a non-resident. 

PIE

Portfolio investment entity (PIE) payments when filing a Portfolio investment entity (PIE) periodic return - IR852.

PPL

For returning overpayments you've received from paid parental leave.

RDI

Research and Development Incentive for any overpayments.

REB

Tax credits repayments when paying back an overpayment, for example overpaid donations tax credits.

RLT

Residential land withholding tax (RLWT) payments deducted from residential property sales.

RSP

For returning any overpayments you've received from the Resurgence Support Payment.

RUL

Rulings and determinations (RUL) and short process rulings. 

RWT

Payments for resident withholding tax (RWT) on interest treated as dividends, and Māori authority distributions. 

SBC

Payments for the Small Business Cash Loan. 

SLS

Student loan repayments to an individual's student loan balance.

UCM

Unclaimed money.

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