If you are required to pay tax in New Zealand you will be allocated an IRD number by the New Zealand Inland Revenue Department (IRD). This is the main government department that collects tax.
You will need an IRD number before you start a job, or if you want to open a bank account.
An IRD number is a unique number which will never change, even if you move to another country and then return to New Zealand.
Paying tax on salary or wages
When you receive income from employment (salary or wages):
- give your IRD number to your employer so that they deduct the correct amount of tax from your pay. If you don't have a New Zealand IRD number, you will need to fill in an IRD number application - individual (IR595) form
- fill in a Tax code declaration (IR330) form.
You can download the relevant forms from the IRD website.
Do I need an IRD number?
It is not compulsory for every individual (eg baby, child) to have an IRD number, but if you or your children are earning income you have to pay tax. If you do not have an IRD number, tax will be deducted at a no-declaration rate, which is higher than the normal deduction rate.
IR595 - Individual (adults and children)
You can also complete this form on the IRD website, print, sign and post it.
You will need to provide a photocopy of one of the following documents as identification:
- birth certificate
- current New Zealand passport
- current New Zealand 18 plus card
- current overseas passport
- certificate of New Zealand citizenship
- current New Zealand photo driver licence
- certificate of identity issued by the New Zealand Immigration Service.
Who should I give my IRD number to?
You should only provide it to:
- Inland Revenue
- your employer
- your bank or financial institution
- your KiwiSaver scheme provider
- Work and Income
- StudyLink
- your tax agent (accountant).
If other groups ask for your IRD number, ask them why they need it. If you are not sure that you should give them your number, call the IRD for advice.
Keep your number confidential.
More information
For further information about New Zealand tax law and policy visit the Inland Revenue Department website.