Find out how to file and what changes may affect your 2021 to 2022 income tax return.
| Return type | Return number | How to file |
|---|---|---|
| Individual income tax return | IR3 | Complete my individual income tax return - IR3 |
| Non-resident individual income tax return | IR3NR | Complete my non-resident individual tax return - IR3NR |
| Company income tax return | IR4 | |
| Trust and estate income tax return | IR6 | |
| Partnership and look-through company income tax return | IR7 |
File a Partnerships and look-through companies income tax return - IR7 |
| Māori Authority income tax return | IR8 | |
| Club and Society income tax returns | IR9 |
Work out whether you need to declare the COVID-19 payments you received.
Wage subsidy, leave subsidy and short-term absence payment
If you received the wage subsidy, leave subsidy or short-term absence payment during the 2022 tax year you’ll need to declare the income on your income tax return. This includes payments that you may have received through an associated entity (e.g. a company, partnership, or trust).
If you file in myIR, the subsidies and payments you have received will pre-populate in the ‘Government subsidies’ field of your return. You just need to check it's correct.
If you received the grant from the Ministry of Culture and Heritage for self-employed persons (the Cultural Sector Emergency Relief Fund) it must be declared in the 'Government subsidies' field of your return.
Cultural Sector Emergency Relief Grant and taxes
Resurgence support and COVID-19 support payments
If used for business expenses, the Resurgence Support Payment (RSP) and the COVID-19 Support Payment (CSP) amounts should not be included in your income tax return.
COVID-19 Resurgence Support Payment (RSP)
COVID-19 Support Payment (CSP)
New tax rules for trusts and rental properties
Trusts - providing additional information
Changes have been made to the annual reporting requirements for domestic trusts.
Check what additional information you need to provide.
Additional reporting requirements for NZ domestic trusts
Claiming interest on rental properties
New rules now limit the ability to deduct loan interest from rental income.
Check what interest you can claim for the 2022 tax year.
Support for those affected by COVID-19
We understand the effect that COVID-19 has had on the income and businesses of many of our customers.
Remember, any tax you owe for the 2022 tax year is not due to be paid until 7 Feb 2023 (or 7 April 2023 if you have a tax agent with an extension of time). You have plenty of time to work through payment options.
It’s still important that you file on time.
Log in to myIR
Log in to myIR to file the income tax return and view your individual income summary.
