How to File Taxes in New Zealand: PAYE, myIR, and the IR3 Return
Llandora·Updated 2026-10-14
⚠️ Disclaimer: For general information only — not tax, financial, legal, or medical advice. Figures may be outdated or incorrect; tax rules change frequently. Verify important decisions with the CRA/IRS or a qualified professional (for health topics, a licensed healthcare provider). You use this information at your own risk.
The short answer
New Zealand's tax year runs from 1 April to 31 March. If you are an employee, your tax is deducted automatically through PAYE and IRD usually prepares an automatic income tax assessment for you — most employees never file a return. You only file an IR3 individual tax return if you earned income that was not taxed before you received it, such as self-employment or rental income.
Employees: PAYE does the work
Your employer deducts income tax from every payday using your tax code, and sends it to IRD. After the tax year ends, IRD auto-calculates an income tax assessment for most employees. Log in to myIR, check the assessment, and confirm it — or correct it if anything is wrong. If your tax code was wrong or you had multiple jobs, you may owe a little extra or get a refund.
Who must file an IR3
Complete an IR3 if you received more than $200 (before tax) in a year of income IRD has not been told about — including self-employment income, rental income (including Airbnb), overseas income, or taxable property sales. Self-employed people and freelancers file an IR3 every year.
Deadlines
7 July following the end of the tax year — if you file yourself (no tax agent).
31 March of the following year — if you have a registered tax agent with an extension of time.
Missing the 7 July deadline without an agent can trigger late-filing penalties or interest.
The IRD number: get one before you start working
Your IRD number is the tax ID you need to earn income in New Zealand. New arrivals apply online: IRD asks for your passport details and your Immigration New Zealand application number, then verifies your identity with INZ. The number usually arrives by text or email within about 2 days. If you start work without an IRD number or tax code, your employer must deduct tax at the highest "no-notification" rate.
Provisional tax
If your end-of-year residual income tax is high, IRD may require you to pay provisional tax — paying next year's estimated tax in instalments during the year instead of one lump sum at year end. The current threshold for this is more than $5,000 of residual income tax — check your myIR account, which tells you whether you need to pay it.
Frequently asked questions
I only have salary income from one employer. Do I need to file anything?
Usually not. PAYE deductions plus IRD's automatic assessment cover you — just check the assessment in myIR and confirm it.
What is myIR?
IRD's online portal for managing your tax: view assessments, file the IR3, register for GST, check whether you owe or are owed money, and update your details.
What happens if I miss the 7 July deadline?
IRD can charge late-filing penalties or interest on any unpaid tax. File as soon as you can; a registered tax agent can usually get you an extension to 31 March of the following year.
Can I file the IR3 on paper?
Yes — IRD sends paper copies on request — but filing through myIR is faster, and the portal calculates the amounts for you.
('Disclaimer — please read. This article is for general information and educational purposes only. It is not tax, accounting, legal, financial, immigration, medical, dental, or health advice, and reading it does not create a professional or client relationship between you and Llandora. Tax and immigration rules change frequently and differ by country, province/state, and personal circumstances; figures, thresholds, and examples in this article may be outdated, incomplete, or incorrect, and may not apply to your situation. Always verify current rules with the official sources (CRA, IRS, IRCC, USCIS) and consult a licensed professional before making any decision. Content about health, medical, or dental topics is general information only and is not a substitute for professional medical advice, diagnosis, or treatment — always seek the advice of a qualified healthcare provider with any questions about a medical condition. Llandora makes no warranty of any kind — express or implied — about the accuracy, completeness, reliability, or timeliness of this content. To the fullest extent permitted by law, Llandora disclaims all liability for any loss, damage, cost, or expense arising from errors or omissions in this article or from any action taken or not taken in reliance on it, whether direct, indirect, incidental, or consequential. You rely on this article entirely at your own risk.', 'Disclaimer — please read. This article is for general information and educational purposes only. It is not tax, accounting, legal, financial, immigration, medical, dental, or health advice, and reading it does not create a professional or client relationship between you and Llandora. Tax and immigration rules change frequently and differ by country, province/state, and personal circumstances; figures, thresholds, and examples in this article may be outdated, incomplete, or incorrect, and may not apply to your situation. Always verify current rules with the official sources (CRA, IRS, IRCC, USCIS) and consult a licensed professional before making any decision. Content about health, medical, or dental topics is general information only and is not a substitute for professional medical advice, diagnosis, or treatment — always seek the advice of a qualified healthcare provider with any questions about a medical condition. Llandora makes no warranty of any kind — express or implied — about the accuracy, completeness, reliability, or timeliness of this content. To the fullest extent permitted by law, Llandora disclaims all liability for any loss, damage, cost, or expense arising from errors or omissions in this article or from any action taken or not taken in reliance on it, whether direct, indirect, incidental, or consequential. You rely on this article entirely at your own risk.', "Avertissement — à lire attentivement. Cet article est fourni à titre informatif et pédagogique uniquement. Il ne constitue pas un conseil fiscal, comptable, juridique, financier, en immigration, médical, dentaire ou en santé, et sa lecture ne crée aucune relation professionnelle ou client entre vous et Llandora. Les règles fiscales et d'immigration changent fréquemment et varient selon le pays, la province/l'État et la situation personnelle ; les chiffres, seuils et exemples de cet article peuvent être obsolètes, incomplets ou inexacts, et peuvent ne pas s'appliquer à votre situation. Vérifiez toujours les règles en vigueur auprès des sources officielles (CRA, IRS, IRCC, USCIS) et consultez un professionnel agréé avant de prendre toute décision. Les contenus relatifs à la santé, à la médecine ou aux soins dentaires sont fournis à titre informatif uniquement et ne remplacent pas un avis médical professionnel, un diagnostic ou un traitement — consultez toujours un professionnel de la santé qualifié pour toute question d'ordre médical. Llandora n'offre aucune garantie, expresse ou implicite, quant à l'exactitude, l'exhaustivité, la fiabilité ou l'actualité de ce contenu. Dans toute la mesure permise par la loi, Llandora décline toute responsabilité pour toute perte, tout dommage, tout coût ou toute dépense découlant d'erreurs ou d'omissions dans cet article ou de toute action entreprise ou non entreprise sur la foi de son contenu, qu'ils soient directs, indirects, accessoires ou consécutifs. Vous vous fiez à cet article entièrement à vos propres risques.", 'Aviso legal — léalo con atención. Este artículo es solo para fines informativos y educativos. No constituye asesoramiento fiscal, contable, legal, financiero, migratorio, médico, dental ni de salud, y su lectura no crea una relación profesional o de cliente entre usted y Llandora. Las reglas fiscales y migratorias cambian con frecuencia y varían según el país, la provincia/estado y las circunstancias personales; las cifras, umbrales y ejemplos de este artículo pueden estar desactualizados, incompletos o ser incorrectos, y pueden no aplicarse a su situación. Verifique siempre las reglas vigentes con las fuentes oficiales (CRA, IRS, IRCC, USCIS) y consulte a un profesional autorizado antes de tomar cualquier decisión. El contenido sobre temas de salud, médicos o dentales es solo información general y no sustituye el consejo, diagnóstico o tratamiento médico profesional: consulte siempre a un profesional de la salud calificado ante cualquier duda médica. Llandora no ofrece ninguna garantía, expresa o implícita, sobre la exactitud, integridad, fiabilidad u oportunidad de este contenido. En la máxima medida permitida por la ley, Llandora rechaza toda responsabilidad por cualquier pérdida, daño, costo o gasto derivado de errores u omisiones en este artículo o de cualquier acción realizada o no realizada basándose en él, ya sean directos, indirectos, incidentales o consecuentes. Usted confía en este artículo enteramente bajo su propio riesgo.')