1. What is an IRD Number?

An IRD number is essential for anyone earning income in New Zealand. It is used to track your tax obligations, entitlements, and interactions with Inland Revenue. Without an IRD number, you may be taxed at the highest non-declaration rate (up to 45%) on your income.

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2. Who Needs an IRD Number?

You will need an IRD number if you:

• Work in New Zealand (as an employee or self-employed).
• Open a bank account in New Zealand (most banks require an IRD number for tax purposes).
• Receive income from investments, rental properties, or other taxable sources.
• Apply for government benefits or student loans.
• Operate a business or are part of a partnership, trust, or company.

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3. National Regulations

The issuance and use of IRD numbers are governed by New Zealand’s Tax Administration Act 1994. Inland Revenue is responsible for ensuring compliance with tax laws and maintaining accurate records of taxpayers.

Key points:

• You must provide accurate information when applying for an IRD number.
• It is illegal to use someone else’s IRD number or provide false information.
• Inland Revenue may request additional documentation to verify your identity and eligibility.

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4. Costs

Obtaining an IRD number is free of charge. There are no application fees for individuals or businesses.

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5. Standard Procedure for Obtaining an IRD Number

The process for obtaining an IRD number depends on your residency status. Below are the steps for different categories:

A. New Zealand Residents and Citizens

1. Prepare Required Documents:

   • Proof of identity (e.g., passport, birth certificate, or New Zealand driver’s license).
   • Proof of address (e.g., utility bill, bank statement, or tenancy agreement).
   • IRD number application form (IR595).

2. Submit Your Application:

   • Apply online through the Inland Revenue website.
   • Alternatively, you can apply in person at a New Zealand PostShop or send your application by mail.

3. Processing Time:

   • Applications are typically processed within 10 working days.

B. Non-Residents (Visitors or Immigrants)

1. Prepare Required Documents:

   • A valid passport.
   • Proof of your visa status (e.g., work visa, student visa, or visitor visa).
   • Proof of a New Zealand bank account (a letter from the bank confirming your account is active).
   • Completed IRD number application form (IR742 for non-residents).

2. Submit Your Application:

   • Apply online via the Inland Revenue website.
   • Alternatively, submit your application at a New Zealand PostShop or by mail.

3. Processing Time:

   • Applications for non-residents may take up to 15 working days.

C. Businesses and Other Entities

1. Prepare Required Documents:

   • Business registration details (e.g., NZBN – New Zealand Business Number).
   • Proof of identity for the business owner(s) or directors.
   • Completed IRD number application form for businesses.

2. Submit Your Application:

   • Apply online through the Inland Revenue website or by mail.

3. Processing Time:

   • Business applications are typically processed within 10 working days.

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6. Country-Specific Considerations

• Bank Account Requirement: Non-residents must have an active New Zealand bank account before applying for an IRD number. This is a strict requirement to prevent money laundering and ensure compliance with tax laws.
• Tax Rates: New Zealand has a progressive tax system. Your IRD number ensures you are taxed at the correct rate based on your income.
• Double Tax Agreements (DTAs): If you are a non-resident, check whether your home country has a DTA with New Zealand to avoid being taxed twice on the same income.
• Tax Code Declaration: Once you have an IRD number, you must provide your employer with a completed IR330 form to declare your tax code. This ensures the correct amount of tax is deducted from your wages.

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7. Common Issues and Tips

• Delays in Processing: Ensure all required documents are complete and accurate to avoid delays.
• Lost IRD Number: If you lose your IRD number, you can retrieve it by logging into your myIR account (Inland Revenue’s online portal) or contacting Inland Revenue directly.
• Updating Information: Notify Inland Revenue if your personal details (e.g., address or name) change.
• Tax Residency Status: Your tax obligations may differ depending on whether you are a resident or non-resident for tax purposes. Check Inland Revenue’s guidelines to determine your status.

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8. Contact Information for Inland Revenue

• Website: www.ird.govt.nz
• Phone:
  • Within New Zealand: 0800 227 774
  • From overseas: +64 4 978 0779
• Mailing Address: Inland Revenue, PO Box 39010, Wellington Mail Centre, Lower Hutt 5045, New Zealand.

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9. Summary Checklist for IRD Number Application

• ✅ Determine your residency status (resident, non-resident, or business).
• ✅ Gather the required documents (proof of identity, visa status, bank account, etc.).
• ✅ Complete the appropriate IRD number application form (IR595 or IR742).
• ✅ Submit your application online, in person, or by mail.
• ✅ Wait for processing (10–15 working days).
• ✅ Provide your IRD number to your employer, bank, or other relevant parties.

By following these steps and understanding the requirements, you can easily obtain an IRD number and ensure compliance with New Zealand’s tax regulations.