Do I Need to File an IR3?
Answer 6 quick questions to find out whether you need to file an IR3 individual tax return with IRD — or whether your income tax will be automatically calculated for you.
Did IRD send you a notice to file an IR3?
Check your myIR account or any letters from Inland Revenue.
Next step: pre-filing checklist
If this checker says you must file, don't log in to myIR empty-handed. Work through the IR3 pre-filing checklist first — it groups every document and record IRD expects (identity, income, deductions, payments) and saves your progress in your browser. For step-by-step filing instructions, see our how-to guide.
Who must file an IR3?
- Self-employment or business income: Any income from self-employment, contracting, or running a business that hasn't had tax deducted at source.
- Rental income: Income from renting out a property (residential or commercial) must be declared in an IR3.
- Overseas income over $200: Foreign employment income, overseas pensions, or any overseas-sourced income exceeding $200 in the tax year.
- Partnership or look-through company income: Distributions or attributed income from a partnership or look-through company (LTC).
- Trust income: Beneficiary income distributed from a trust where tax hasn't been withheld at the correct rate.
- Shareholder-employee salary: If you're a shareholder-employee in a close company, you generally need to file.
- Notified by IRD: If IRD has written to you requesting an IR3, you must file regardless of your income type.
When you should file (even if not required)
- Claim a donation tax credit: If you made donations to approved charities totalling $5 or more, filing an IR3 (or IR526) lets you claim 33.33% back.
- Correct a prior-year error: If you believe IRD's auto-assessment is incorrect — for example, wrong PAYE figures — filing lets you provide the correct information.
- Claim business expenses: Employees with work-related expenses that weren't reimbursed may be able to claim a deduction by filing.
- Reduce a provisional tax obligation: If you're a provisional taxpayer, filing early and using the estimation method can reduce penalties if your income has dropped.
Frequently asked questions
What is an IR3?
The IR3 is the NZ individual income tax return. Most PAYE earners don't need to file one — IRD has automatically calculated income tax for wage and salary earners, interest earners, and dividend recipients since 2019.
When is the IR3 filing deadline?
The standard deadline is 7 July 2026 for the 2025-26 tax year. If you file through a registered tax agent with an extension of time (EOT), the deadline extends to 7 April 2027.
What happens if I don't file when I should?
If you're required to file and don't, IRD may issue a default assessment — which is usually higher than your actual liability. Late filing penalties also apply: $50 per month up to a maximum of $300.
What is IRD's automatic income tax assessment?
Since April 2019, IRD automatically assesses income tax for individuals who earn only salary/wages, interest, and dividends. If you're due a refund, IRD deposits it automatically — typically between May and July. You'll see the result in your myIR account.
Can I still file even if I don't need to?
Yes. You can voluntarily file an IR3 to claim tax credits (such as the donation tax credit), correct errors in an earlier year, or include income that wasn't captured in the auto-assessment.
Do I need to file if I have a student loan?
Having a student loan alone does not require you to file an IR3. You only need to file if you have income types that IRD cannot auto-assess — such as self-employment income, rental income, or overseas income over $200.