IRD numbers for non individuals and organisations

Your IRD number identifies your organisation for all its tax related events. It's unique to your organisation.

You may need an IRD number if you're:

setting up a company, limited partnership, ordinary partnership, joint venture, estate, charity, trust, club, society, superannuation scheme or Māori authority
an offshore person (for example, a non-resident company, limited partnership, partnership, joint venture or trust)
an employer
selling goods and services
buying, selling or transferring property in New Zealand
in the property rental business.

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Onshore or offshore? You might be considered offshore person because related parties are based offshore, even if you do most of your business in New Zealand. If your business or organisation is considered offshore, we will refer to it as an offshore person.
Documents for organisations and non-individual IRD number applications The documents you need to apply for a non-individual IRD number depends on the type of organisation you are operating. Use our decision tool to help to check what you need for your situation.
New Zealand non-individual or organisation IRD number application Use this process for companies, limited partnerships, general partnerships, joint ventures, Māori authorities, estates, trusts, clubs and societies that need an IRD number.
Offshore business or non-individual IRD number application This IRD number process is for offshore businesses or organisations that are offshore persons.