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He pēhea e tākehia ai te moni whiwhi How income gets taxed

Home
Home
  • Income tax
    • Income tax for individuals
      • What happens at the end of the tax year
      • How income gets taxed
        • My income is taxed before I get paid
        • My income is not taxed before I get paid
        • Attribution rule for income from personal services
        • Work out tax on your yearly income
      • Tax codes and tax rates for individuals
      • Types of individual income
      • Types of individual expenses
      • Individual tax credits
      • Adjusting your income for Working for Families and student loans
      • ACC clients and carers
      • Understanding your income summary in myIR

Income tax Dates

  • MAR 28
    AIM instalments are due if you file GST monthly and have a March balance date.
  • MAR 31
    Final date for ratio option provisional tax applications.
  • APR 7
    End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
  • All Income tax dates

Your taxable income

Most income you get is taxable. This means we’ll include it in your end of year automatic calculation, or if you file an individual tax return – IR3 then you’ll need to declare the income.

Taxable income can include income from:

  • working including salary, wages or self-employed income
  • benefits and student allowances
  • assets and investments including Kiwisaver and rental income
  • overseas income.

Some income is not taxable, so we will not include it in your end of year automatic calculation. If you file an individual tax return – IR3, then you will not need to declare the income.

Non-taxable income can include:

  • prize money and inheritances, although interest earned from investing these is taxable
  • gifts or koha, if the giver gets nothing in return
  • reimbursing someone for money they’ve spent.

Read more about different types of income.

Types of individual income

Types of business income


If you are not sure if your income is taxable, you can contact us.

How income is taxed

Either someone else takes tax out of your income on your behalf or you pay the tax yourself.

If someone else takes tax out of your income they pass the tax on to us on your behalf. You are paid the after-tax amount.

If you pay tax yourself, you work out how much you need to pay at the end of the tax year (31 March) and pay the tax directly to us.


Pages in this section
  • My income is taxed before I get paid Some types of income have tax deducted before you get paid, like salaries and wages, ACC compensation or Work and Income benefits.
  • My income is not taxed before I get paid Some types of income are not taxed before you get paid, like self-employed income, tips, cash jobs and royalties.
  • Attribution rule for income from personal services The attribution rule is aimed at ensuring people do not avoid the higher income tax rates by diverting employment income to an associated entity (such as a company, trust or partnership).
  • Work out tax on your yearly income Use this calculator to work out your basic yearly tax for any year from 2011 to 2021.

Situations

  • I am coming to work or study in New Zealand
  • I've been asked to complete an individual tax return (IR3)

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