About our NZ tax guides

Tax rules are easier to follow when they are explained in plain English. Our NZ tax guides are written by the Tax Doctor team for people who file their own tax, or who want to understand what their accountant is doing: sole traders and contractors, landlords, people with untaxed or overseas income, and small business owners.

NZ tax guides: preparing a New Zealand tax return

What the guides cover

  • Who has to file an individual income tax return (IR3), and which due dates apply to you.
  • Which expenses sole traders and contractors can claim, such as home office, vehicle and phone costs, and what cannot be claimed.
  • How to file a tax return in New Zealand step by step, through myIR or with a tax agent.
  • What to do if you have missed a deadline or have overdue returns.

Start with our IR3 tax return guide, our sole trader tax deductions guide or our step-by-step guide on how to file your tax return.

Key IRD dates to keep in mind

  • 7 July: individual income tax returns (IR3) are due if you file yourself.
  • 31 March: the extended due date when a registered tax agent files your return.
  • 28 August, 15 January and 7 May: provisional tax instalments under the standard method, for a 31 March balance date.
  • 7 February: terminal tax is due if you file yourself, or 7 April if you have a tax agent.

Tax law and IRD dates can change, so always check the current rules on ird.govt.nz before you file.

How to use these guides

Each guide explains the rules in plain English, step by step, with the key dates and worked examples where they help. Use the table of contents at the top of each article to jump straight to the part you need, and follow the links to Inland Revenue for the official forms, calculators and payment options. Forms mentioned in the guides, such as the IR3 for individuals, can usually be filed online through myIR, Inland Revenue’s online service.

If you have a question the guides do not answer yet, let us know. Your questions help us decide which topic to cover next.

When to talk to an accountant

These guides are general information, not personal tax advice. If your situation is more involved, for example several income sources, a rental property, overseas income or a few years of overdue returns, our New Zealand tax accountants can look at it for you. We work online with clients throughout the country for a fixed fee agreed upfront. See our pricing and services, or contact us.

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