Skip to main content

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.

Inland Revenue Inland Revenue
  • About us
    • About us
    • IR careers
  • News
    • Media releases
    • Updates
    • Subscribe
    • Seminars
  • Related Websites
    • Tax Technical
    • Tax Policy
    • International
  • Contact us
    • Contact us
    • Media queries
    • Tax Technical queries
    • Tax Policy queries
  • English
Register myIR login
myIR login
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
  • Support for families Ngā tautoko i ngā whānau
  • KiwiSaver Poua he Oranga
  • Student loans Student loans
  • Self-employed Mahi ā-kiri
  • More... Tāpiri atu…
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…
About us
  • About us
  • IR careers
News
  • Media releases
  • Updates
  • Subscribe
  • Seminars
Related Websites
  • Tax Technical
  • Tax Policy
  • International
Contact us
  • Contact us
  • Media queries
  • Tax Technical queries
  • Tax Policy queries
English
Register
myIR login
Inland Revenue
Home
Individuals and families Ngā tāngata me ngā whānau
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
More individuals and families
Familes Ngā whānau
Working for Families Working for families Child support Te tautoko tamariki Paid parental leave Te utu tiaki pēpi
Property and Trusts Ngā wharangi rongonui
Trusts and estates Ngā rōpū kaitiaki me ngā rawa tuku iho Property Ngā rawa
Individuals Ngā tāngata
Income tax for individuals Te tāke moni whiwhi mō ngā tāngata takitahi Non-residents Ngā kainoho-tāwāhi Self-employed Mahi ā-kiri Kiwisaver for individuals Kiwisaver mā te tangata takitahi Student loans Ngā pūtea taurewa ākonga Cryptoassets for individuals Ngā rawa whiti-rangi mā te tangata takitahi Unclaimed money
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
More situations
Business and organisations Ngā pakihi me ngā whakahaere
Popular pages Ngā wharangi rongonui
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
More business and organisations
Income tax Te tāke moni whiwhi
Types of business income Ngā momo moni whiwhi pakihi Tax rates for businesses Ngā pāpātanga tāke mō te pakihi Balance dates Ngā rā mutunga tau pūtea
GST Tāke hokohoko (GST)
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
More situations
Intermediaries and others Ngā takawaenga me ētahi atu
Intermediaries Ngā takawaenga
Becoming an intermediary Te tū hei takawaenga Getting authority to act Te whiwhi whakamanatanga Executive office holders Ngā kaipupuri tūnga whakahaere Linking client accounts Te honohono pūkete kiritaki Nominated person Te tangata kua whakaingoatia Tax pooling Te whakarōpū tāke Gateway services
More intermediaries and others
Tax agents Ngā māngai tāke
Agents answers Ngā Whakautu Māngai Tax agent status Te tūnga māngai tāke Extension of time arrangements Te whakaroa i ngā whakaritenga wā Managing consolidated groups Te whakahaere rōpū tōpū Income tax for individual clients of tax agents Te tāke moni whiwhi mā ngā kiritaki takitahi a ngā takawaenga News updates for tax agents
More tax agents
Digital service providers Ngā kaiwhakarato ratonga matihiko
Getting started guide About the developer portal Mō te tomokanga kaiwhakawhanake Gateway services architecture Te hanganga ratonga tomokanga Services catalogue Te putumōhio ratonga
More digital service providers
Roles Ngā tūranga
Tax agents Ngā māngai tāke Bookkeepers Ngā kaikaute PAYE intermediaries Ngā takawaenga PAYE Payroll bureaus Ngā tari ripanga utu kaimahi Other representatives Ētahi atu māngai
Search tips
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
  • Support for families Ngā tautoko i ngā whānau
  • KiwiSaver Poua he Oranga
  • Student loans Student loans
  • Self-employed Mahi ā-kiri
  • More... Tāpiri atu…
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…
About us
  • About us
  • IR careers
News
  • Media releases
  • Updates
  • Subscribe
  • Seminars
Related Websites
  • Tax Technical
  • Tax Policy
  • International
Contact us
  • Contact us
  • Media queries
  • Tax Technical queries
  • Tax Policy queries
English
Register
myIR login
  1. Home

Income tax returns are due 7 July

Get your income tax return right and file on time

Find out whether you need to file and what recent changes may affect how you complete your income tax return for the tax year ended 31 March 2023.

If you've received an income tax return but believe you don't need to file one (for example if you've only earned salary and wage income and no additional untaxed income), please send us a message in myIR or call us so we can update your details.

Know what to file

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

Financial support might affect how you file your return

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

Claiming mortgage interest for residential rental properties

Interest limitation rules apply to residential rental properties unless an exclusion or exemption applies.

For residential rental property acquired before 27 March 2021, the ability to deduct interest is being phased out between 1 October 2021 and 31 March 2025.

For residential rental property acquired on or after 27 March 2021, no interest can be claimed from 1 October 2021 onwards unless an exclusion or exemption applies

Property interest limitation rules

You'll need to give us more information if you're claiming interest deductions. You'll need to complete a Rental income schedule - IR3R (unless you're an IR4 or IR9 filer, in which case you'll need to complete a Financial Statements Summary IR10). You can then copy the amounts from the IR3R (or IR10) into the relevant fields on your income tax return. 

Pay tax on your rental income

Complete a Financial statements summary - IR10

If you have a refund or tax to pay

Once we receive all of your information, we'll work out if you're due a refund or if you have tax to pay.

Refunds and tax bills

Update my bank account details

Make a payment

Moving between Inland Revenue sites

picto--truck

Heads up. We're taking you to our old site, where the page you asked for still lives

Continue to old site

Moving between Inland Revenue sites

picto--truck

Heads up. We're taking you to our old site, where the page you asked for still lives

Continue to old site
Last updated: 24 May 2023
Jump back to the top of the page top
Inland Revenue Inland Revenue

FOLLOW US

  • Facebook
  • Twitter
  • Youtube
  • LinkedIn
  • Subscribe

CONTACT US

  • Contact Information
    • Contact us
    • Media queries
    • Tax Policy enquiries
    • Tax Technical enquiries
  • About us
  • Careers
  • International

SHARE THIS PAGE

  • Email this page
  • Linkedin
  • Facebook
  • Twitter

SHARE THIS PAGE

  • About the site
  • Conditions of use
  • Privacy
  • Glossary
  • Accessibility
  • Copyright
  • MyIR Help
© Copyright 2023 Inland Revenue
New Zealand Government
Shielded website