You need to complete an individual income tax return at the end of the tax year if you received more than $200 (before tax) in income that we have not been told about.

We generally know about any taxed income you received during the year, like from salary or wages. But we do not always know about untaxed income. You'll need to declare any untaxed income, like from:

• self-employment
• overseas
• rental property including Airbnb and Bookabach
• taxable property sales
• 'under the table' cash jobs
• an estate, trust, or partnership

Individual income tax return - IR3

Complete my individual income tax return - IR3

You'll need to pay tax to New Zealand on the income you earn from New Zealand sources if you're a non-resident.

We generally know about any taxed income you received during the year, like from salary or wages. But we do not always know about untaxed income. You'll need to complete a non-resident individual income tax return if you:

• received income from New Zealand that was not taxed
• received income from New Zealand that was taxed at the wrong rate, or
• had losses or excess imputation credits carried forward from the previous year.

Income tax return for non resident individual taxpayers (IR3NR)

Complete my non-resident individual tax return - IR3NR

If your company is a New Zealand resident for tax purposes, and is active in New Zealand, you'll need to complete a company income tax return at the end of the tax year.

You may need to give us financial information about your company in your tax return, or in other financial reports.

Financial reporting for companies

Income tax for companies

If you're no longer trading, you still have to file returns unless you complete a non-active company declaration.

Complete a Non-active company declaration

File a Companies income tax return IR4

You need to complete a trust and estate income tax return if you are a trustee of a trust, or the executor or administrator of a deceased person's estate, to account for any income the trust or the estate earns.

Trusts and estates

If you meet the criteria, you can declare a trust as non-active. If your application is approved, you will not have to file income tax returns for your trust.

Cease a trust or estate

In 2022 changes were made to the annual reporting requirements for trusts. Most trusts are now required to provide more information in their tax returns. Check what additional information you need to provide.

Additional reporting requirements for NZ domestic trusts

File an IR6 trust or estate income tax return

File estate or trust beneficiary details - IR6B

Partnerships file partnership and look-through company income tax returns each year. These returns show how much profit or loss was shared between each partner.

Partnerships do not pay income tax on their profits. Instead, the profit or loss is shared between the partners. The partners separately pay income tax on any profit, and they can also claim any partnership losses against their own personal income.

Each partner also needs to file their own Individual income tax return showing their partnership income or losses.

Income tax for partnerships

Look through companies

File a Partnerships and look-through companies income tax return - IR7

File a Partnership income loss attribution - IR7P

File a Look-through company income loss distribution (IR7L)

All Māori authorities must file a Māori authority income tax return each year unless a non-active declaration has been completed.

Income tax for Maori authorities

File a Maori authority income tax return - IR8

File a Maori authority credit account return - IR8J

New Zealand clubs and societies must file a Clubs or societies income tax return every year unless they have an income tax exemption.

Your club or society may be able to claim tax benefits if it's being run as a not-for-profit. This could include paying less or no tax and not having to file income tax returns. Your club or society needs to meet certain requirements and you'll need to apply to us to be approved as a not-for-profit.

Sports clubs and societies

Getting approved as a not-for-profit

File a Clubs and societies tax return - IR9

If you received a wage subsidy, leave subsidy or short-term absence payment during the 2023 tax year you’ll need to declare the income on your income tax return. This includes payments that you may have received through another entity (e.g. a company, partnership, or trust).

If you file in myIR, the wage and leave subsidies you have received should appear automatically in the 'Government subsidies' field of your return. You just need to check the amount is correct.

Leave subsidies

The grant from the Ministry of Culture and Heritage for self-employed persons (the Cultural Sector Emergency Relief Fund) will not be automatically included in your return. It must be declared in the 'Government subsidies' field if you received it. If there is already a balance in this field, you will need to add the grant to it.

Cultural Sector Emergency Relief Grant and taxes

You should not include the Resurgence Support Payment (RSP) or the COVID-19 Support Payment (CSP) as income in your income tax return. These payments were made to assist with paying business expenses, which means that your expenses must be reduced by the total amounts of RSP and CSP received.

If you haven't spent the RSP or CSP on business expenses, the payments will likely need to be paid back.

COVID-19 Resurgence Support Payment (RSP)

COVID-19 Support Payment (CSP)

You can claim the interest you've paid on your SBCS loan as a business expense in your tax return.

Repaying the Small Business Cashflow Scheme loan