Apply for an IRD number

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), 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.

Your IRD number will be unique to you and will never change, even if you move to another country and then return to New Zealand.

Do I need an IRD number?

It is not compulsory for every individual (i.e. baby, child) to have an IRD number; however, if you or your children are earning income you will be required to pay tax. If you do not have an IRD number, tax will be deducted at what is known as the ‘no notification’ rate, currently 45 cents out of every dollar and higher than any other income tax rate.

Paying tax on salary or wages

In order to receive income from employment (salary or wages), you must:

IR595 - Individual (adults and children)

In addition to completing the IR595 application form, 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?

Your IRD number should be kept confidential and should only be provided 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, be cautious and ask why they need it. If in doubt, contact the IRD for advice.

SOURCE: Inland Revenue Department