Most New Zealanders are automatically assessed by IRD each year. If you have income IRD hasn’t been told about, such as rental, self-employment or overseas income, you file an IR3. This section covers filing the return, using myIR, refunds, filing late, voluntary disclosures, records and tax agents.
Guides in This Section
- How to File an NZ Tax Return (IR3): who must file, what to declare, step-by-step myIR instructions and worked examples
- myIR Account Guide: how to set up and use myIR for assessments, returns and payments
- Automatic Tax Assessment NZ: how IRD auto-assesses PAYE earners and what to do when yours arrives
- How to Get a Tax Refund in NZ: when you are owed a refund and how to claim it
- What Happens If You File Late: penalties, use-of-money interest and how to limit them
- Tax Pooling Explained: how tax pooling reduces use-of-money interest for provisional taxpayers
- Voluntary Disclosure NZ: how to correct tax mistakes, penalty reductions and the process
- Tax Records NZ: What to Keep: the 7-year rule, what records IRD can request, digital vs paper
- Tax Agent NZ: When You Need One: extended due dates, what agents do, costs and how to find one
Deadlines
The IR3 due date, the later date with a tax agent’s extension of time, and when a tax bill is due are in the IR3 guide’s tax year and deadlines table.