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New Zealand: what to claim, what to file, in what order
Tax year 1 April 2025 to 31 March 2026 (2025/26). Everything on this page is specific to New Zealand, so nothing here is a general rule that quietly does not apply to you.
Figures as published by Inland Revenue for 2025/26. Working for Families, student loans and the exact KiwiSaver position are not modelled.
Moves that cut this year's bill
These are the New Zealand moves you can make yourself, with no adviser and no structure to set up. They only count if the money moves before 31 March.
What you can deduct or claim in New Zealand
Donation tax credits
33.33% of receipted gifts to approved charities, claimed through myIR or form IR526.
Everyone
Business use of home
IRD's square metre rate for the work area, plus a share of rates, rent or interest.
Self-employed
Vehicle costs
Business share fixed by a 90 day logbook, then actual costs or the mileage rate.
Self-employed
Income protection insurance
Premiums for loss of earnings cover are deductible.
Self-employed and employees
Rental costs and interest
Rates, insurance, repairs, management and, from 1 April 2025, 100% of interest.
Landlords
Accounting and tax agent fees
The cost of preparing your return is deductible.
Anyone who files
The filing steps, in order
- 1
Check your summary of income
After 31 March, Inland Revenue pre-fills wages, interest and dividends in myIR. Most wage earners get an automatic assessment, so check it rather than ignoring it.
April to June
- 2
File an IR3 if you have other income
Self employed, rental, overseas or untaxed income means an IR3. File in myIR, adding expenses and the IR3R rental schedule where needed.
7 July 2026, or later with a tax agent
- 3
Claim donation credits
A third of receipted donations comes back through myIR or form IR526, and you can go back four years.
Any time, four years back
- 4
Plan for provisional tax
If residual income tax tops 5,000, next year's tax is paid in three instalments: 28 August, 15 January and 7 May.
28 August, 15 January, 7 May
- 5
Keep records for seven years
Receipts, logbooks, rental statements and property settlement papers, including bright-line dates, for at least seven years.
Ongoing
Forms to file with Inland Revenue
| Form | What it does | When | Who needs it |
|---|---|---|---|
| IR3 | Individual income tax return | 7 July after the 31 March year end, or later with a tax agent | Anyone with income beyond wages, interest and dividends |
| IR3R | Rental income schedule | With the IR3 | Landlords |
| IR526 | Donation tax credit claim | Any time, back four years | Donors |
| IR833 | Property sale information | With the IR3 for the year of sale | Property sellers |
| IR330 | Tax code declaration for your employer | When you start a job or your situation changes | Employees |
| GST101A | GST return | Monthly, two-monthly or six-monthly, usually the 28th | GST-registered businesses |
Not covered on this page
- Working for Families credits and abatement
- Student loan repayments
- Detailed KiwiSaver calculations
- Tax year: 2025/26. Your year ends 31 March.