Find out why you need an IRD number, which application process you should follow and if you can urgently request one.
When you need an IRD number
You need an IRD number for any tax-related obligations you have or entitlements you get. Examples of when you need an IRD number are:
- earning income, for example from a job, benefit or investment
- opening a bank account
- joining KiwiSaver
- applying for Working for Families, child support, FamilyBoost or a student loan
- buying, selling or transferring property in New Zealand
- to pay tax on business income, register for GST or to employ staff.
IRD numbers for non-individuals and organisations
Applying for a child’s IRD number
Applying for a child’s IRD number is the same as applying for your own IRD number. You’ll need to provide identification for yourself and prove the connection between yourself and the child (for example, the child’s birth certificate).
Which process to use
For individuals, the application process you use depends on which of the following applies to you.
- You’ve recently arrived in New Zealand.
- You’re living overseas.
- You’re living and currently present in New Zealand.
For a business or organisation, the application you use depends on what kind of organisation you’re applying for and if you’re living in New Zealand or overseas.
Urgent IRD number requests
It will take at least 2 working days for us to process your application. You need to tell us why it’s urgent so we can process your query over others in our waiting list.
For example, we could agree to an urgent IRD number if you’re buying a property and an IRD number is needed straight away to avoid penalty payments.
IRD numbers are for life
Your IRD number identifies you for all the tax-related events in your life. Your IRD number is unique to you, and you keep the same IRD number for life.