File your IR3 for 2025-26
The 2025-26 NZ tax year ran 1 Apr 2025 – 31 Mar 2026. IR3 individual tax returns are due 7 July 2026 if you file yourself, or 31 March 2027 with a registered tax agent.
Your IR3 filing workflow
- 1
Check if you actually need to file
Most PAYE earners don't. IRD auto-assesses salary, wages, interest and dividends from late May. You must file an IR3 only if you had self-employment, rental, overseas, bright-line, trust or shareholder-employee income.
IR3 Filing Checker — 6 questions - 2
Gather your documents
IRD number, tax code, PAYE summaries, interest/dividend statements, rental records, overseas income, bright-line sale records, donation receipts (IR526), provisional tax paid. Tick items off as you find them — progress saves in your browser.
IR3 Pre-Filing Checklist - 3
Estimate your refund or tax owed
Before you open myIR, get a rough IR3-style wash-up number so you know whether to expect a refund or a bill. Includes donation rebate (IR526) + student loan reconciliation + IETC.
Tax Refund Estimator - 4
File the IR3 in myIR
Log in at my.ird.govt.nz. Find the IR3 return under Income Tax. Pre-fill does most of the work — you confirm salary, interest, dividends, add anything else. Our walkthrough covers every section including common edge cases.
Step-by-step myIR walkthrough - 5
Pay terminal tax (if self-employed)
Reconcile residual income tax against provisional instalments paid. See exactly what IRD owes you or what you owe them by 7 Feb 2027 (self) / 7 Apr 2027 (agent). Covers UOMI and $60k safe-harbour rules.
Terminal Tax Calculator
Key dates
| Date | Event | Who |
|---|---|---|
| 1 Apr 2025 | 2025-26 tax year starts | All |
| 31 Mar 2026 | 2025-26 tax year ends | All |
| ~Late May 2026 | IRD auto-assessments issued | Salary / wages / RWT only |
| 7 Jul 2026 | IR3 filing deadline (no agent) | Self-filers |
| 31 Mar 2027 | IR3 filing deadline (with agent EOT) | Tax agent clients |
| 7 Feb 2027 | Terminal tax due (no agent) | Self-employed / provisional tax |
| 7 Apr 2027 | Terminal tax due (with agent) | Tax agent clients |
Full timetable: NZ tax deadlines 2025-26.
Common IR3 mistakes
-
Using the wrong tax code on a second job
M + M instead of M + S/SH leaves too little PAYE — shows up as a bill.
-
Missing overseas income under $200
Still needs to go on the IR3 in most cases; don't skip because it's small.
-
Forgetting a bright-line disclosure
The 2-year bright-line still applies to sales on or after 1 Jul 2024 — IR3 disclosure required even when IRD hasn't prompted.
-
Claiming work-from-home as an employee
Only self-employed / sole traders can claim home-office expenses.
-
Double-counting imputation credits
The pre-filled dividend amount already accounts for the credit — don't add it again.
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Missing the IR526 donation receipts
Upload receipts separately for the 33.33% rebate (up to taxable income cap).
Related tools for IR3 filers
Provisional Tax
Next-year instalments if RIT > $5k
Donation Credit (IR526)
33.33% rebate on donations over $5
Rental Income Tax
Interest deductibility 2025-26
Bright-Line Tax
Disclose property sale on IR3
Self-Employment Tax
Schedule of business income
FIF Tax
Overseas shares > NZD $50k
WfF Square-Up
Annual family tax credit wash-up
IETC
Independent Earner Tax Credit check
Frequently asked questions
Who needs to file an IR3 for 2025-26?
You must file if, between 1 Apr 2025 and 31 Mar 2026, you had self-employment or business income, rental income, overseas income, bright-line property sale, shareholder-employee salary, estate/trust income, or schedular payments at non-standard rates. PAYE-only earners with NZ interest/dividends don't need to file — IRD auto-assesses.
When is the IR3 2025-26 deadline?
7 July 2026 if you file yourself. 31 March 2027 if you use a registered tax agent with an extension of time (EOT).
What happens if I miss the 7 July 2026 deadline?
$50 per month late-filing penalty up to $300 (individuals). Use-of-money interest runs on any unpaid terminal tax from 7 Feb 2027. IRD may issue a default assessment if you keep ignoring it — usually higher than your actual liability.
How do I know if I'll get a refund?
Use the Tax Refund Estimator above. The most common refund triggers are wrong tax code on a second job, mid-year starting/stopping work, donations over $5, unused IETC, and student loan over-deductions.
Can I amend my IR3 after filing?
Yes. You can amend in myIR for up to four years. Use the 'Amend' button on the assessment in your Income Tax account.
Do I file one IR3 per year or one per income source?
One IR3 per tax year, covering all your personal income. Business income still goes on your IR3 (not a separate return) unless you operate through a company (IR4) or trust (IR6).
Not sure where to start?
Run the 6-question filing checker first — in 30 seconds you'll know whether you need to file at all.
Start the IR3 Filing Checker