Do I need to file an individual tax return (IR3) in New Zealand?

Most New Zealand salary and wage earners do not need to file an individual tax return because tax is deducted automatically through the PAYE system. However, you must file an IR3 individual tax return if any of the following apply to you:

• You are self-employed or a sole trader
• You received rental income from property
• You received overseas income (foreign investments, pensions, or earnings)
• You received income that was not taxed at source (contract work, freelance payments)
• You earned more than NZ$200 in total from interest, dividends, or royalties that were not fully taxed
• You entered or left New Zealand during the tax year and need to account for income earned as a tax resident
• You received income from a partnership, look-through company, or trust
• IRD has specifically asked you to file a return

Key deadlines for the 2025 tax year (1 April 2024 to 31 March 2025):

• IR3 returns are due by 7 July 2025 unless you have a tax agent or an extension of time
• If you use a tax agent, they may have a later filing deadline

What if you only earn salary or wages?

IRD will automatically perform an income tax assessment after the end of the tax year. If you have overpaid tax, you will receive an automatic refund. If you have underpaid, IRD will send you a bill. You can check your assessment in your myIR account.

You can file your IR3 online through your myIR account at ird.govt.nz, which is the fastest and easiest method.