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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

Self-employed people carry out business activity on their own. Self-employment includes contracting, working as a sole trader and small business owners.

Usually, a self-employed person can start in business without following any formal or legal set up tasks.

Tax summary

If you're self-employed you use your individual IRD number to pay tax. You pay tax on net profit by filing an individual income return.

You can claim back expenses for business activity that you carry out. You need to register for GST if you earn over $60,000 a year.

COVID-19

We understand that the COVID-19 outbreak has created a lot of uncertainty for customers. Many customers will have a sudden reduction of income and may be in receipt of a leave subsidy. We want to help customers understand the tax implications of these changes.

COVID-19 Self-employed

 

Last updated: 08 Jun 2020
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