Tax returns

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Most people pay the right amount of tax and don't need to file a tax return.

What's an Individual income tax return (IR3)?

At the end of each tax year IR3 taxpayers fill in an Individual income tax return (IR3) (external link) and send it to us. This tells us:

  • what their income was during the year
  • how much tax they paid on their income
  • any business expenses (allowable deductions)
  • whether they owe tax or get a refund.

Are you an IR3 taxpayer?

You're an IR3 taxpayer if you:

  • get income from rental properties
  • receive income that hasn't been taxed
  • receive overseas income
  • run your own business
  • are self-employed, or
  • receive schedular payments (formerly withholding payments).

Where do you get an IR3 tax return?

You can fill in an Individual income tax return (IR3) (external link) online or call us on 0800 377 774 and we'll send you one.

What do you need to do to fill out an IR3 tax return?

Keep records of your income and allowable deductions (eg bank statements, cheque books) so you have all the information you need to complete your tax return.

We'll send you a summary of earnings (SOE) if you're also a salary or wage-earner. An SOE shows the earnings information we've received from your employer(s) during the year. You put this information in your IR3 tax return.

You can use myIR to get the information on the summary of earnings (external link)

You can make changes directly on your SOE if it's not right (eg you had a one-off job or were paid more than $200 interest). Send the updated SOE back to us with your IR3 tax return.

How do you file an IR3 tax return?

You can file an IR3 online or mail it to us.

How will this affect you?

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Paying tax