Te puka tāke moni whiwhi mō ngā kaituku tāke takitahi ehara i te kainoho - IR3NR Income tax return for non-resident individual taxpayers - IR3NR

The Income tax return for non-resident individual taxpayers (IR3NR) tells us:

• your total income
• any tax you've already paid
• how much you want to claim in expenses
• if you are due a refund or have tax to pay.

Who needs to file an IR3NR

If you were a non-resident taxpayer for the full tax year you may need to file an IR3NR if you:

• received income from New Zealand that was not taxed
• received income from New Zealand that was taxed at the wrong rate

If we sent you an IR3NR tax pack but you don’t believe you need to file an IR3NR tax return, contact us so we can update our records.

If you were a non-resident taxpayer for part of the tax year you need to file an Individual tax return - IR3 - showing:

• your income from New Zealand for the time you were a non-resident taxpayer
• your income from New Zealand and overseas for the time you were a New Zealand tax resident.

You do not need to file an IR3NR if your only New Zealand income was from interest, dividends or royalties (including through a limited partnership), and either:

• non-resident withholding tax has been deducted at the correct rate, or
• your interest income has been zero-rated under the approved issuer levy (AIL) rules

More information is available in our non-resident income tax return guide – IR3NRG below.

Zero-rating approved issuer levy

Complete my non-resident individual tax return