Your IRD number is your tax number in New Zealand, and you keep the same one for life. You'll need it to start a job, open a bank account, join KiwiSaver, and buy or sell property. Inland Revenue says that if you start earning before you have one, you'll pay tax at a higher rate of 45%, and banks deduct tax at 45% from interest paid to anyone who hasn't given them an IRD number. Applying is free.
How to do it
- Use the "new arrival" process if you can. Inland Revenue checks your identity with Immigration New Zealand, so you don't have to send it the same documents again.
- Check your deadline before you land. If you hold a visa from Immigration New Zealand, the new-arrival process is open until the "must arrive by" date on your visa. If you have an Australian passport you won't have an NZ visa, but you'll often have 4 to 6 weeks after you arrive. After that you apply through the "living in New Zealand" process instead, which asks for more documents.
- Register a myIR account. myIR is Inland Revenue's online service, and the application runs through it.
- Have your details ready:
- Australian passport: your passport details
- resident visa: your passport details and your Immigration New Zealand application number
- work or student visa: your passport details, your Immigration New Zealand application number, and your most recent overseas tax number if you have one
- Watch your phone and inbox. If your application is approved, Inland Revenue sends your IRD number by text or email within 2 days. It will contact you if it needs more information.
- Give the number to your employer and your bank straight away, and choose your tax rate on interest with the bank, so neither your pay nor your savings are taxed at 45%.
Applying for your children: if you hold a residence visa that includes your child, you can apply for their IRD number through the same new-arrival process. Children need their own IRD number if they earn income, including bank interest, and for family payments such as Working for Families.
Common mistakes
- Missing the date on your visa, then having to use the "living in New Zealand" process with more paperwork.
- Starting a job before you've given your employer an IRD number, so your first pays are taxed at 45%.
- Giving your bank an IRD number but never choosing a tax rate on interest. The bank then deducts 33%, and if that doesn't match your income tax rate you may get a tax bill at the end of the year.
- Paying a website to apply for you. Applying with Inland Revenue costs nothing.
Once you have your number, check whether the transitional resident tax exemption applies to your overseas income, and open your New Zealand bank account if you haven't already.
Useful links
- Inland Revenue: new arrival IRD number application — deadlines, documents and the link to myIR.
- Inland Revenue: when you need an IRD number — what you'll use it for, including children's numbers.