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Delays to response times: It is taking longer than usual for us to answer calls and myIR messages. This is because of the demand for COVID-19 business support, and the impact COVID-19 is having on our teams. We appreciate your patience and will respond as soon as we can. If possible, please contact us through your myIR account. Log in to myIR

COVID-19 Support Payment (CSP): Applications for the CSP are now closed. Due to the large number of applications for the CSP, there may be a delay in approving some applications. Find out more about the CSP

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

Tax relief and income assistance is available to people affected by the downturn in business due to the COVID-19 (novel coronavirus). We have a range of ways to help depending on your circumstances. If you have a tax agent, they should also be able to help.

More information about the impact of COVID-19 on health, travel, education and business and community issues is available on the Unite against COVID-19 Website.

Unite against COVID-19 - covid.govt.nz

Remit use-of-money interest

We have the ability to remit the interest charged on late payments for amounts due on or after 14 February 2020 for customers significantly affected by the COVID-19 outbreak.

COVID-19 Requesting financial relief

Provisional tax estimates

You may be able to make an estimate or re-estimate of provisional tax, if your circumstances have changed due to the COVID-19. We can arrange early refunds if provisional tax has been overpaid.

Work out provisional tax using the estimation option 

Unable to pay your tax

If you're having difficulty paying outstanding tax, we can help you set up an instalment arrangement. You can apply in myIR.

You can also apply for a write-off due to serious hardship when you know you will not be able to pay the full amount.

Apply for an instalment arrangement

Debt and insolvency 

If we grant relief from payment due to hardship and you have losses to carry forward, these losses will be reduced in proportion to the amount written off.

Late filing and late payment

Extensions to filing dates for some income tax returns may be available. Extensions cannot be granted for GST and PAYE returns, but any penalties for late filing may be remitted depending on the reason for late filing. Penalties for late payments incurred due to the effects of the COVID-19 may also be remitted.

Late filing penalties

Late payment penalties

Certificate of exemption

If you're currently involved in contract work where schedular payments are to be deducted, such as forestry or bush work of all kinds, fishing boat work for profit-share, you may be entitled to a certificate of exemption.

Certificates of exemption for schedular payments

Tailored tax codes

You may be entitled to a tailored tax code if you're receiving a salary or wage and have a loss to carry forward. A certificate will be issued to you with a reduced tax rate. 

Tax codes for individuals

Child support

If you have trouble making child support payments by due dates, you should call us. It may be appropriate to re-estimate your income and reduce the assessment.

Contact us

Child support

Working for Families Tax Credits

Working for Families Tax Credits entitlements are based on your yearly family income. If your family income changes, your entitlement may change.

If your yearly family income decreases, you may be entitled to increased payments, or you may be able to increase the frequency of your payments.

Working for Families

Paid parental leave

You're eligible if:

  • your baby is expected or born, or
  • you become the primary carer for a child under six on or after 1 April 2016.

You'll need to have worked an average of at least 10 hours per week for any 26 of the 52 weeks immediately before the date the child comes into your care.

Paid parental leave 

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