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.

Do most New Zealanders need to file an IR3?

No. Since 2019, IRD automatically assesses income tax for most individual taxpayers who earn only salary/wages, interest, and dividends. You need to file an IR3 only if you have self-employment income, rental income, more than $200 (before tax) of other income IRD has not been told about (such as overseas or cash income), or partnership/trust distributions. Donation tax credits are claimed separately, in myIR or on the IR526 form, the Independent Earner Tax Credit comes through tax code ME or your year-end assessment, and Working for Families is settled in that same assessment, so none of them needs an IR3.

Formula:Auto-assessment eligibility = PAYE-only income + NZ resident + no untaxed sources + no other income IRD has not been told about (tax credits are not an IR3 reason)

IR3 Filing Checker

Step 1 of 6

Did IRD send you a notice to file an IR3?

Check your myIR account or any letters from Inland Revenue.

Answer a few questions above to find out if you need to file an IR3 tax return.

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.
Other income IRD has not been told about, over $200: IRD's rule is more than $200 (before tax) of income that IRD has not been told about, such as overseas wages, overseas pensions, or cash jobs.
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)

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.

Donation tax credits are not a reason to file an IR3. If you gave $5 or more to approved organisations, submit the receipts in myIR (or on the Tax credit claim form – IR526) to claim 33⅓% back; the IR3 form itself says not to send donation receipts with it.

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 automatically calculates the income tax assessment of many wage and salary earners, interest earners and dividend recipients when it holds all their income information.

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 31 March 2027. Note that is the filing deadline — terminal tax payment for agent clients is due later, on 7 April.

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. A late filing penalty also applies, set by your net income: $50 where net income is below $100,000; $250 where net income is $100,000 to $1,000,000 (both inclusive); $500 where net income is above $1,000,000 (a flat penalty for each late return, not a monthly charge — IRD must give at least 30 days' notice before imposing it).

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 correct errors in an earlier year or to include income that wasn't captured in the auto-assessment. The donation tax credit is not claimed on the IR3: you submit your donation receipts in myIR, or on the Tax credit claim form (IR526) if you do not have myIR.

Do I need to file if I have a student loan?

IRD's rule is that you complete an IR3 if you received more than $200 (before tax) in income that IRD has not been told about, or if IRD asks you to. If you have a student loan, you may also need to include adjustments to your income so IRD can assess your repayment correctly (IR3 Question 9).