The information set out below is intended to provide a general outline of New Zealand's taxation regime. Future migrants should seek specific tax advice based on their own individual circumstances before migrating to New Zealand.


In New Zealand, taxes are collected by the Inland Revenue Department (IRD) on behalf of the government. The IRD is also responsible for running a number of social support programs.


An IRD number is an eight- or nine-digit unique identification number issued to you by the IRD. You are required to obtain an IRD number before beginning work or starting a business in New Zealand.

You should also apply for an IRD number if you are registering for Working for Families Tax Credits or a student loan, if your child has a part-time job, or if you apply for child support. You can apply for an IRD number for your children to ensure they pay a lower rate of tax on interest earned on their bank balance.


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