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Individuals and families Ngā tāngata me ngā whānau
Popular pages Ngā wharangi rongonui
Cost of Living Payment Utu mō te utu oranga IRD numbers Ngā tau IRD File my individual tax return Te tuku i tētahi puka tāke takitahi Support for families Ngā tautoko i ngā whānau Managing my tax Te whakahaere i taku tāke
More individuals and families
Familes Ngā whānau
Working for Families Working for families Child support Te tautoko tamariki Paid parental leave Te utu tiaki pēpi
Property and Trusts Ngā wharangi rongonui
Trusts and estates Ngā rōpū kaitiaki me ngā rawa tuku iho Property Ngā rawa
Individuals Ngā tāngata
Income tax for individuals Te tāke moni whiwhi mō ngā tāngata takitahi Non-residents Ngā kainoho-tāwāhi Self-employed Mahi ā-kiri Kiwisaver for individuals Kiwisaver mā te tangata takitahi Student loans Ngā pūtea taurewa ākonga Cryptoassets for individuals Ngā rawa whiti-rangi mā te tangata takitahi Unclaimed money
Situations Ngā āhuatanga
I am going overseas Kei te haere ahau ki tāwāhi I received an income tax assessment I whiwhi i ahau tētahi aromatawai tāke moni whiwhi I'm struggling to file and pay my tax
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Business and organisations Ngā pakihi me ngā whakahaere
Popular pages Ngā wharangi rongonui
Covid-19 Businesses and organisations KOWHEORI-19 Ngā pakihi me ngā whakahaere File a companies income tax return - IR4 Te tuku i tētahi puka tāke moni whiwhi kamupene - IR4 Not-for-profits and charities PAYE calculator to work out salary and wage deductions Property Ngā rawa IRD numbers Ngā tau IRD
More business and organisations
Income tax Te tāke moni whiwhi
Types of business income Ngā momo moni whiwhi pakihi Tax rates for businesses Ngā pāpātanga tāke mō te pakihi Balance dates Ngā rā mutunga tau pūtea
GST Tāke hokohoko (GST)
Charging GST Te uta i te tāke hokohoko Claiming GST Te kerēme tāke hokohoko
Employing staff Te tuku mahi ki ngā kaimahi
Register as an employer Te rēhita hei kaituku mahi Paying staff Utu kaimahi Payday filing Te tāpaetanga rā utu Deductions from income Ngā tangohanga mai i ngā moni whiwhi Kiwisaver for employers Te KiwiSaver mō ngā kaituku mahi
International Tāwāhi
International tax for business Te tāke aowhānui mō ngā pakihi
Situations Ngā āhuatanga
I am starting a new business Kei te tīmata au i tētahi pakihi hou I am going to employ someone Kei te tuku mahi ahau ki tētahi tangata My business is making a loss Kei te hapa taku pakihi
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Intermediaries and others Ngā takawaenga me ētahi atu
Intermediaries Ngā takawaenga
Becoming an intermediary Te tū hei takawaenga Getting authority to act Te whiwhi whakamanatanga Executive office holders Ngā kaipupuri tūnga whakahaere Linking client accounts Te honohono pūkete kiritaki Nominated person Te tangata kua whakaingoatia Tax pooling Te whakarōpū tāke Gateway services
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Tax agents Ngā māngai tāke
Agents answers Ngā Whakautu Māngai Tax agent status Te tūnga māngai tāke Extension of time arrangements Te whakaroa i ngā whakaritenga wā Managing consolidated groups Te whakahaere rōpū tōpū Income tax for individual clients of tax agents Te tāke moni whiwhi mā ngā kiritaki takitahi a ngā takawaenga News updates for tax agents
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Digital service providers Ngā kaiwhakarato ratonga matihiko
Getting started guide About the developer portal Mō te tomokanga kaiwhakawhanake Gateway services architecture Te hanganga ratonga tomokanga Services catalogue Te putumōhio ratonga
More digital service providers
Roles Ngā tūranga
Tax agents Ngā māngai tāke Bookkeepers Ngā kaikaute PAYE intermediaries Ngā takawaenga PAYE Payroll bureaus Ngā tari ripanga utu kaimahi Other representatives Ētahi atu māngai
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Roles

Your tax responsibilities may differ depending on your role. Check your role to see what tasks you need to take care of during set-up, ongoing, and ending phases.

Approved issuer

An approved issuer is someone who pays interest at a zero rate of non-resident withholding tax (NRWT).

 

Child or young person

A child or young person aged 18 or younger.

 

Employees

You’ll have your own tax responsibilities when you’re in employment.

 

IR56 taxpayers

An IR56 taxpayer pays their own taxes on their wage or salary.

 

New Zealand tax residents

You’ll need to make sure you’re a New Zealand tax resident. You do this by working out your tax residency status. This is different from your immigration status.

 

Non-resident taxpayers

You’ll need to make sure you’re a non-resident taxpayer. You do this by working out your tax residency status. This is different from your immigration status.

Companies

A comprehensive list of tax obligations when setting up and running a New Zealand company.

 

Employers

Find out about setting up as an employer, ongoing tasks when start employing someone, and what to do when you close down your company.

 

Look-through company

A look-through company (LTC) is a special type of company where the profits and losses flow on to the owners.

 

Māori authorities

Information to help Māori authorities understand and manage tax.

 

Mineral mining

The mineral mining rules apply to exploration for, and development of the mines, and the physical mining of the minerals.

 

Not-for-profits and charities

Not-for-profits and charities are organisations run for the public good.

 

Partnerships

Partnerships - a comprehensive list of your tax responsibilities as a New Zealand partnership.

 

Petroleum industry

If you have an interest in a petroleum mining or exploration permit or licence, including any interest received through a farm-in arrangement, you should register with us.

 

Portfolio investment entities

Provides a comprehensive list of the responsibilities of New Zealand Portfolio Investment Entities or PIEs.

 

Qualifying company

A qualifying company (QC) has tax rules that aim to treat the company and its shareholders as one entity.

 

Screen production industry

Information for people involved in the screen production industry.

 

Self-employed

What to do if you start or run your own business, work for yourself or are a sole trader.

 

Suppliers

If you're a current supplier or are interested in becoming a supplier, find out how we buy goods and services.

 

Trusts and estates

Your tax obligations and entitlements if you run a trust or estate.

 

Winemakers

Tax information that applies specifically to winemakers, including the Australian wine equalisation tax (WET) rebate which you may be able to claim.

Bookkeepers

Bookkeepers typically represent clients for GST and PAYE.

 

Other representatives

Other representatives can act on their clients' behalf for their tax and social policy requirements.

 

PAYE intermediaries

PAYE intermediaries provide payroll and record keeping services for employers.

 

Payroll bureaus

Payroll bureaus act on their client's behalf for payroll, PAYE and related taxes.

 

Tax agents

Tax agents prepare the annual tax returns of income for 10 or more taxpayers.

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