Kia ora haere mai,Welcome to the New Zealand Inland Revenue

Register Login

• About this site

• What's new

• Site design

• Conditions of use

• Your privacy

• About us

• Business transformation

• Research and tax statistics

• Suppliers

• Tax statistics

• Tax data - audit and legal issues

• Requesting information

• Careers

• Newsletters and bulletins

• Reports

• Approved information sharing agreements

• Who we are

• Our commitment to the community

• Cabinet Papers

• Business income tax

• The Tool for business

• Filing business income tax returns

• Claiming business expenses

• Depreciation

• Imputation

• Paying tax

• What to do if your business is making losses

• Income equalisation scheme

• Tax relief - extreme weather and natural disasters

• Paying yourself from your business

• Transforming Inland Revenue

• Changes for individuals

• Changes for businesses

• Changes for agents

• Changes for bookkeepers

• How to videos

• Business transformation programme

• Calendars and important dates

• Reminders and important dates

• Yearly calendars

• 2019

• 2018

• 2017

• 2016

• Charitable organisations

• Income tax and charitable organisations

• Registration of charities

• Deregistration of charities

• Charitable organisations and community housing

• Charitable organisations and the Student Loan Scheme

• Guidelines for non-resident charities

• Charitable bodies requesting overseas donee status

• Child support

• Explaining child support

• Managing your own child support

• Your child support assessment

• Child support and court orders

• International child support customers

• Child support payments

• Contact us

• Your top questions answered

• Free tax seminars and workshops

• Disputes process

• Contractors receiving schedular payments

• Understanding schedular payments

• Labour hire services

• Certificate of exemption

• Tax rate notification

• Donee organisations

• Duties and levies

• Gaming machine and casino operators

• Gift duty

• E-commerce and tax

• Trading electronically

• E-commerce and income tax

• Employer responsibilities

• The Tool for business

• Becoming an employer

• Employing staff

• Payroll

• Keeping records

• Filing returns and making payments

• Failing to meet your employer obligations

• Find out about

• IRD numbers

• Tax rates and codes

• Making payments to Inland Revenue

• Updating your bank account and contact details

• Managing financial difficulty and debt

• Convert overseas currencies

• Disagreements and the disputes process

• Have someone act on your behalf

• Audits

• For businesses and employers

• Starting a business

• Running a business

• Doing business in Australia

• Ceasing to operate a business

• For individuals & families

• Earning income

• Getting a lump sum payment

• As a parent

• As an ACC recipient

• As a student

• Facing financial difficulty and debt

• When you are making losses

• When you retire

• Redundancy

• After a bereavement

• Travelling to and from New Zealand

• Tax relief - extreme weather and natural disasters

• Individualised Funding

• For non-residents & visitors

• Travelling to New Zealand

• Moving to New Zealand

• Tax residency and status

• Automatic Exchange of Information (AEOI)

• Double tax agreements

• Non-resident contractors

• Non-resident entertainers and sportspeople

• Australians conducting business in New Zealand

• PIEs for non-resident investors

• Fringe benefit tax

• Understanding fringe benefit tax

• Types of fringe benefits

• Filing frequency for fringe benefit tax returns

• Fringe benefit tax rates

• Filing your fringe benefit tax return

• Forms and guides

• Forms and guides - by keyword

• by title

• by number

• Get it done online

• by keyword

• by service name

• by activity

• Grants and subsidies

• GST (Goods and services tax)

• Registering for GST

• Working out your GST

• Making additional GST calculations

• Filing your GST return with us

• Managing changes, corrections and disagreements

• Cancelling your GST registration

• Additional information and help

• Help

• How to use this site

• Accessibility

• Identity security

• Protect your identity

• Victim support

• Scam alert

• Individual income tax

• Tax rates and tax codes for individuals

• How different types of income are taxed

• Tax credits (reducing the amount of tax you pay)

• What to do at the end of the tax year (31 March)

• Filing your income tax return

• Refund or tax bill?

• Additional information and help

• Adjust your income for Working for Families Tax Credits and student loans

• Industry benchmarks

• About industry benchmarks

• Find your industry benchmarks

• Work out your performance ratios

• Under or over the benchmark range?

• Find out how to correct a mistake in your tax affairs

• Industry guidelines

• Body corporates and GST

• Education centres

• General insurance reserving

• Inbound tour operators

• Mineral mining

• Non-resident businesses and GST

• Organisations providing ACC attendant care services

• Payroll giving for donee organisations

• Petroleum industry

• Portfolio investment entities (PIE)

• Screen production industry

• Winemakers

• Intermediaries

• Manage accounts

• Extension of time

• Maintain status

• International

• International

• Tax residency and status

• International tax for business

• Exchange of information

• Non-resident contractors and entertainers

• Coming to or leaving New Zealand

• New Zealand tax residents with overseas interests

• Overseas tax residents with New Zealand interests

• Top 10 facts on international tax

• Investment income

• Foreign investment funds (FIF)

• Foreign superannuation

• Portfolio investment entities (PIE) for investors

• Prescribed investor rate (PIR)

• Controlled foreign companies (CFCs)

• KiwiSaver

• KiwiSaver for scheme providers

• KiwiSaver for employers

• Loan basics for overseas borrowers

• Make a payment

• Internet banking

• From overseas

• Māori organisations

• Becoming a Māori authority

• Is your organisation eligible for Māori authority status?

• Accounting for tax

• Distributions

• Māori authority credits

• Penalties

• How to stop being a Māori authority

• 2012 tax rate reduction

• News and updates

• Non-profit organisations

• News and updates

• Staff and volunteers

• GST and income tax

• Donations, grants and funding

• Keeping records and filing returns

• Charitable organisations

• Donee organisations

• Non-profit glossary

• Non-resident contractors tax (NRCT)

• Non-resident withholding tax (NRWT)

• Approved issuer levy

• NRWT payers

• Provisional tax

• Understanding provisional tax

• Calculating provisional tax

• Provisional tax payment dates

• Managing provisional tax

• Public consultation

• Consultation on draft items

• Public Rulings work programme

• Related websites

• by keyword

• by site name

• Research and development (R&D) loss tax credit

• About the R&D loss tax credit

• Eligibility and registration

• Applying for a R&D loss tax credit

• Your tax credit obligations

• Residential property

• Buying property

• Managing a rental property

• Selling property

• Glossary of terms and Tools

• Residential land withholding tax

• Understanding RLWT

• Withholder obligations

• Certificate of exemption

• Claiming back RLWT

• Glossary

• Resident withholding tax (RWT)

• Deducting RWT from interest or dividends paid to investors

• Receiving interest or dividends with RWT deducted

• RWT exemptions

• Reissued RWT (resident withholding tax) certificates

• Cancelled RWT (resident withholding tax) certificates

• Additional information and help

• Search

• Software providers

• Work with us

• Explore our products

• Guides and docs

• Student loans

• Working in New Zealand

• Going overseas with a student loan

• Managing your student loan

• Prepare to be student loan-free

• Tax information for sportspeople

• Amateur or professional sportsperson?

• Sports clubs

• Earning income playing sport?

• Tax crime

• What is tax crime

• How we address tax crime

• Getting your tax right

• Report tax evasion or fraud to us

• Tax policy and legislation

• Technical tax area

• Tax Information Bulletin

• Review of Public Information Bulletins

• Determinations

• Interpretation guidelines and interpretation statements

• Operational statements

• Binding rulings

• Product rulings

• Public rulings

• Standard practice statements

• Questions we've been asked

• Prosecution guidelines

• Legal decisions - case notes

• Legislation

• General articles

• Revenue Alerts

• Commissioner's statements and operational guidelines

• Operational positions

• Tool for business

• Start - Tool for business

• How to start your business

• Now you've started what's next

• How to manage your business tax

• Goods and services tax (GST)

• Are you an employer?

• Links

• Online services

• Downloads

• Seminars

• Videos

• Examples

• Trusts and estates

• Explaining the important concepts

• Filing tax returns

• How the trust's income is taxed

• Beneficiaries

• Types of trusts

• Unclaimed money

• Names starting with: 0-9

• Names starting with: A

• Names starting with: B

• Names starting with: C

• Names starting with: D

• Names starting with: E

• Names starting with: F

• Names starting with: G

• Names starting with: H

• Names starting with: I

• Names starting with: J

• Names starting with: K

• Names starting with: L

• Names starting with: M

• Names starting with: N

• Names starting with: O

• Names starting with: P

• Names starting with: Q

• Names starting with: R

• Names starting with: S

• Names starting with: T

• Names starting with: U

• Names starting with: V

• Names starting with: W

• Names starting with: X-Z

• Working for Families Tax Credits

• Understanding Working for Families Tax Credits

• How to apply and estimate your family income

• What changes you need to tell us

• What happens after the end of the tax year

• Coming off a benefit

• Calculators and tools

• by keyword

• by tool name