Most New Zealanders are automatically assessed by IRD each year. But if you have income from rental, self-employment, or investments, you need to file an IR3. This section covers how to navigate myIR, claim your refund, avoid late filing penalties, make voluntary disclosures, keep records, and find a tax agent.
Guides in This Section
- 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 minimise the damage
- Tax Pooling Explained — how tax pooling reduces use-of-money interest for provisional taxpayers
- Voluntary Disclosure NZ — how to correct tax mistakes, get penalty reduction, and what the process involves
- 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
Key IRD Deadlines 2025–26
| Deadline | Date |
|---|---|
| Tax year end | 31 March 2026 |
| IRD issues auto-assessments | April–May 2026 |
| IR3 due (self-filers) | 7 July 2026 |
| Terminal tax due (standard) | 7 February 2027 |
| IR3 due (with tax agent) | 31 March 2027 |
| Terminal tax due (with agent) | 7 April 2027 |