- Working for Families Tax Credits
- a student loan
- child support
You may also need an IRD number if you’re buying, selling or transferring New Zealand property.
Earning income when you do not have an IRD number
You have to pay tax on any income you earn. If you do not have an IRD number, tax will be deducted at the non-declaration rate, which is higher than the normal rates.
Apply for an IRD number
Follow the IRD number application process that matches your situation.
Check if you already have an IRD number
You keep the same IRD number for life, so if you had one before — it’ll be the same number now.
Living in New Zealand and not a new arrival
Follow this process if you:
- live in New Zealand and are an NZ citizen
- have moved to New Zealand, but you are not a 'new arrival' as advised by Immigration NZ .
New arrival to New Zealand
If you have recently arrived in New Zealand, you can give Inland Revenue permission to check your identity with Immigration NZ .
This saves you from sending the same identification documents to Inland Revenue.
If you live outside New Zealand
If you’re currently living overseas but are planning on coming to New Zealand, you can use the new arrival to New Zealand process to save you sending your documents twice.
Otherwise, if you’re living overseas and you:
- are a non-resident who’s not currently in New Zealand
- are an ‘offshore person’
- recently left New Zealand and need to sort out your taxes here.
Who to contact for more help
If you need more help or have questions about the information or services on this page, contact the following agency.
- Inland Revenue Contact and agency details
