What an IRD number is
An IRD number keeps track of the tax your business pays and helps make sure you pay the right amount.
Your IRD number identifies your business for all business tax-related events and is unique to your business.
What you need an IRD number for
You need an IRD number if you're:
- setting up a company, partnership, estate, charity, trust, club, society, superannuation scheme or Māori authority
- an offshore and non-resident company, partnership, club, society, trust, charity, estate, superannuation scheme
- an employer
- selling goods and services
- buying, selling or transferring property in New Zealand
- in the property rental business.
There are three structures commonly used for setting up a business:
- companies (including look-through companies).
Each one needs an IRD number.
A self-employed contractor uses their own IRD number for their business.
A partnership needs a separate IRD number. Each partner in the partnership also needs a personal IRD number.
A company has its own IRD number and must be registered at the Companies Office.