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Delays to response times: It is taking longer than usual to answer calls and myIR messages, and to process some COVID-19 Support Payment applications. This is because of the impact of COVID-19. If possible, please contact us through your myIR account. Log in to myIR

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

Get your income tax return right and file on time

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

File a Companies income tax return IR4

 Trust and estate income tax return  IR6

File a Trust or 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

File a Māori authority income tax return - IR8

 Club and Society income tax returns  IR9

File a Clubs and societies tax return - 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. 

Wage subsidy payments

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.

Property interest limitation rules

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. 

COVID-19

 Log in to myIR

Log in to myIR to file the income tax return and view your individual income summary.

myIR login

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