Filing, IRD & myIR
How to file IR3, the auto-assessment process, IRD number applications, refund timing, key tax-year deadlines, and how to spot IRD scams and phishing attempts.
Working for Families Rates 2026-27: FTC, IWTC & Best Start (from 1 April 2026)
The full Working for Families table for 2026-27. FTC eldest $152.30/wk, subsequent $124.10/wk; In-Work Tax Credit boosted to $147.50/wk (temporary); Best Start $77.70/wk ($4,041/yr); abatement $44,900 at 27.5c. Every rate verified against IRD.
18 June 2026
Leaving NZ for Australia: When NZ Tax Residency Ends
How NZ tax residency ends when you move to Australia: the 325-day absence test, losing your permanent place of abode, part-year IR3, and AU residency.
14 June 2026
Using IRD's Depreciation Rate Finder (2025-26): DV vs SL
How to use IRD's Depreciation Rate Finder, choose between diminishing value and straight line, and apply the $1,000 low-value asset write-off in 2025-26.
5 June 2026
NZ Donation Tax Credit $100,000 Cap from 1 April 2026: Who's Affected and How to Plan
Budget 2026 introduced a $100,000 annual cap on eligible donations for NZ's 33.33% donation tax credit. Maximum credit becomes $33,333.33/year. Most filers see no change; large donors need to plan timing of bequests, art gifts, and corporate matching.
28 May 2026
KiwiSaver Budget 2026 Changes: 3.5% Confirmed, Stage 2 Deferred to 2028, 16-17yo Now Eligible
NZ Budget 2026 confirmed KiwiSaver default and employer match step up to 3.5% on 1 April 2026, deferred the move to 4% until 1 April 2028, and made 16-17 year-olds eligible for compulsory employer contributions. What changes for employees, employers, parents, and teens — plus the $260.72 MTC stays put.
28 May 2026
IWTC $50/Week Boost 2026-27: How NZ's In-Work Tax Credit Lift to $147.50 Works
Budget 2026 temporarily boosted the In-Work Tax Credit by $50/week to $147.50 — $2,600/year extra for around 143,000 NZ families. Eligibility, family-income examples, expiry trigger (petrol below $3/L or 1 April 2027), and how to claim.
28 May 2026
NFP $10,000 Tax-Free Threshold from 1 April 2026: What NZ Clubs, Societies, and Small Charities Need to Know
Budget 2026 lifted NZ's not-for-profit income tax-free threshold from $1,000 to $10,000 from NFP tax years starting on or after 1 April 2026. Eligible NFPs no longer file income tax up to $10k of taxable income. Membership subs remain non-taxable. What changes for sports clubs, community groups, and small registered charities.
28 May 2026
NZ Budget 2026 Summary: IWTC +$50/wk Boost, KiwiSaver 3.5%, Donation Cap $100k
Personal-finance summary of NZ Budget 2026 delivered 28 May. Temporary $50/wk IWTC boost to $147.50, FTC and Best Start CPI uplift, KiwiSaver 3.5% confirmed 1 April 2026, new $100k donation tax credit cap, NFP tax-free threshold lifted to $10k. PAYE thresholds frozen, IETC unchanged.
28 May 2026
Why Budget 2026 Left NZ PAYE Thresholds Frozen — and What Fiscal Drag Will Cost You
Budget 2026 made no changes to NZ's PAYE brackets despite cost-of-living pressure. The $15,600 / $53,500 / $78,100 / $180,000 thresholds stay where Budget 2024 set them, with no inflation indexation announced. Here's how fiscal drag silently lifts your effective tax rate every year — and the IETC $5/week lift Treasury rejected.
28 May 2026
PIE Tax Square-Up: When an Overpaid PIR Triggers an IR3 Refund
Since 1 April 2020, if you've been on too high a PIR, IRD refunds the difference via auto-assessment or IR3. Too low a PIR means you owe. Worked examples for KiwiSaver and managed-fund investors.
19 May 2026
Rental Loss Ring-Fencing 2025-26: Claiming Property Losses Against Future Income
How IRD's ring-fencing rules trap residential rental losses, how to carry them forward, and how the portfolio approach interacts with 100% interest deductibility in 2025-26.
19 May 2026
NZ Budget 2026: 12 Tax and Benefit Measures to Watch on 28 May
Pre-Budget preview of NZ Budget 2026 (28 May). A tight savings Budget with no broad tax cuts — what the public-sector cuts, frozen thresholds and cost-of-living squeeze mean for your money, plus the 12 PAYE / KiwiSaver / Working for Families / student loan / ACC / BrightLine settings to watch.
12 May 2026
IRD Voluntary Disclosures: When and How to Come Forward
How the IRD voluntary disclosure process works in New Zealand — who qualifies, what to disclose, the penalty reduction framework, how to apply, and practical considerations before filing.
3 May 2026
Mixed-Use Assets: Tax Rules for Holiday Homes, Boats, and Aircraft in NZ
How IRD taxes mixed-use assets — holiday homes rented out part-time, charter boats, and aircraft that are both personal and income-earning. Apportionment rules, the 62-day threshold, and how to calculate deductions.
3 May 2026
Fake IRD Refund Messages 2026: How to Spot a Tax Scam
How to tell a real IRD refund message from a scam in 2026 — the signals, what Inland Revenue will and won't do, and how to verify your real refund.
1 May 2026
Working While Receiving NZ Super: Tax Codes, IR3 Reconciliation, Worked Examples 2026-27
If you receive NZ Super and still have paid work, the M / S / SH / ST / SA tax-code combination matters. Wrong codes mean a tax bill at IR3 time. This guide walks through the right codes for your combined income, how IRD reconciles at year-end, and four worked examples.
26 April 2026
IR3 vs Automatic Assessment 2025-26 & 2026-27 — When Must You File an IR3? (IRD)
IRD auto-assesses PAYE income, NZ interest and dividends from late May — but self-employment, rental, overseas, bright-line, and schedular income force you to file an IR3. Decision guide with worked examples for 2025-26 and 2026-27.
21 April 2026
Second Job / Side Hustle Tax Bill at IR3 Time 2025-26 & 2026-27 — Why You Owe Money (IRD)
Having two jobs or a side hustle is the #1 cause of unexpected NZ tax bills at year-end. How M + S/SH/ST secondary codes under-withhold, what IR3 reveals, and how to avoid a surprise in 2026-27. Includes worked examples at $70k, $95k, and $140k combined.
21 April 2026
Working for Families Square-Up at IR3 Time 2025-26 & 2026-27 — How Over-Payments Get Recovered (IRD)
If IRD paid you more Working for Families during the year than your final income justified, the difference is clawed back at tax time. How the WfF square-up works for 2025-26 and 2026-27, what triggers an over-payment, and how to avoid the shock.
21 April 2026
10 Common IR3 Mistakes NZ Kiwis Make 2025-26 & 2026-27 — Avoid IRD Penalties (myIR)
The 10 most frequent errors on NZ IR3 individual tax returns — from missing overseas income to the wrong PIE PIR, bright-line slip-ups, and late filing. Each mistake explained with the IRD fix.
20 April 2026
NZ Tax Refund Timing 2025-26 & 2026-27 — When Will IRD Pay You? (myIR Processing Times)
When to expect your NZ tax refund after the 31 March year-end. Auto-assessment vs IR3 timing, IRD processing queues, what delays a refund, and how to check your myIR status.
20 April 2026
NZ Provisional Tax First-Year Safe Harbour 2025-26 & 2026-27 — When RIT Rules Trigger (IRD)
First-year NZ provisional tax rules: the $5,000 RIT threshold, the $60,000 safe harbour, UOMI interest at 10.96%, standard uplift vs estimation vs GST ratio methods, and a worked example for a new sole trader.
20 April 2026
Sharesies & Hatch Under $50k NZ 2025-26 — FIF De Minimis Rules & Reporting (IRD)
The $50,000 FIF de minimis threshold explained for Sharesies and Hatch investors: when dividends-only reporting applies, when FDR and CV kick in, the ASX exemption, and the common trap of counting cost across all platforms.
20 April 2026
Airbnb & Short-Stay Rental Tax NZ 2025-26 & 2026-27 — GST, Income, Ring-Fencing (IRD)
Airbnb and Bookabach tax rules for NZ 2025-26 and 2026-27: GST registration at $60k, marketplace rules from 1 April 2024, mixed-use asset rules for holiday homes, ring-fencing for residential rentals, and a worked example.
20 April 2026
Sharesies & Hatch FIF Reports: How to Read the CSV for Your IR3 (2025-26)
Step-by-step walkthrough of the Sharesies and Hatch end-of-year FIF reports — which fields map to opening/closing market value, dividends, purchases, sales, and how to handle NZD foreign exchange conversion for IR3.
18 April 2026
Paid Parental Leave in NZ: Tax, PAYE, and 2025-26 Payment Rates
How Paid Parental Leave is taxed in New Zealand, 2025-26 weekly maximums, tax codes for government-paid PPL, and impact on KiwiSaver and student loans.
14 April 2026
Working Holiday in NZ: Tax Obligations for Temporary Workers (2025-26)
Tax guide for working holiday makers in New Zealand — IRD numbers, tax residency, PAYE, tax codes, KiwiSaver rules, and a worked example showing tax on typical WHM earnings for the 2025-26 year.
12 April 2026
IRD Key Dates 2025-26 & 2026-27 — NZ Tax Deadlines
Every IRD deadline for NZ 2025-26 & 2026-27: returns 7 July or 31 March (EOT), terminal tax 7 Feb/7 Apr, provisional 28 Aug/15 Jan/7 May.
22 March 2026
NZ Student Loan Repayment: How It Works
How New Zealand student loan repayments are calculated, the $24,128 income threshold, interest-free rules for NZ-based borrowers, and overseas repayment rates.
22 March 2026
Provisional Tax for the Self-Employed
How provisional tax works for NZ self-employed people and contractors — standard method, estimation method, AIM, payment dates, and use-of-money interest.
22 March 2026
Student Loan Repayment Threshold for 2025-26: Rates, Rules, and Overseas Obligations
New Zealand student loan repayment threshold for 2025-26, the 12% repayment rate, overseas borrower obligations, and what changes for new borrowers.
22 March 2026
IRD Number Application Guide: How to Get Your NZ Tax Number
Step-by-step guide to applying for an IRD number in New Zealand — who needs one, what documents you need, and how to apply online or by post.
4 March 2026
NZ Tax Year: Key Dates and Deadlines
New Zealand's tax year runs from 1 April to 31 March. Here are all the key dates, filing deadlines, and important tax events for individuals and businesses.
1 March 2026
How to File an IR3 in NZ 2025-26 & 2026-27 — Step-by-Step Guide (IRD myIR)
A complete step-by-step guide to filing your NZ IR3 individual tax return in myIR — who must file, 2025-26 and 2026-27 deadlines, what documents to gather, worked examples, and how to pay terminal tax.
5 February 2026