How to pay tax | New Zealand Government Skip to main content

核心内容

How to pay tax | New Zealand Government Skip to main content / Te Kāwanatanga o Aotearoa Skip to main content How to pay tax Some types of income have the tax taken out (deducted) before you receive it. For all other income you need to declare it to Inland Revenue and pay the tax. Pay tax online If you have tax to pay, you can use: your bank’s online banking, or myIR to make credit or debit payments. Log in to myIR — Inland Revenue Other ways to pay your tax — Inland Revenue ( IR ) Ways of paying IR Apply for an instalment arrangement IR Salary or wage income You give your tax code to your employer and they deduct tax and pass it on to Inland Revenue during the year. At the end of the tax year, your income is automatically assessed to make sure you paid the right amount. For a list of all types of income that is taxed before you get paid: My income is taxed before I get paid — Inland Revenue Expand all Check your tax code is correct Check that you’re on the right tax code or you could end up with a large bill at the end of the year. You can change your tax code with your employer at any time. What tax code should I use — Inland Revenue How much tax should be deducted You can work out how much PAYE should be taken from your salary or wages each payday. PAYE includes both income tax and the ACC earners’ levy. PAYE calculator — Inland Revenue If you get a lump sum payment If your employer pays you a lump sum payment, for example back pay or redundancy pay, tax will be deducted at the lump sum payment rate. Calculate PAYE for a lump sum payment — Inland Revenue Savings and investment income Some savings and investment income has some tax deducted before you get paid. Find out how this works for different types of savings and investments. Tax on investments and savings Self-employed or business income If you’re self-employed or receive business income, you need to file a personal income tax return ( IR3 ) each year. You declare how much you earn, work out the tax and pay it to Inland Revenue. I am starting a new business — Inland Revenue For a list of income types that are included: My income is not taxed before I get paid — Inland Revenue Schedular payments — contracting If you get schedular payments you’ll have withholding tax deducted from your income before you receive it. At the end of the tax year, you need to file an income tax return ( IR3 ) and the amount of withholding tax you have paid will be deducted from your tax bill. Schedular payments — Inland Revenue Provisional tax Depending on the amount of tax you have to pay at the end of the tax year, you may be a provisional taxpayer the following tax year. This means you have to pay your tax in instalments throughout the year, rather than paying it all after the end of the tax year. Provisional tax — Inland Revenue GST — Goods and services tax GST is a tax added to most goods and services, including imports. The GST rate is 15%. What GST is — Inland Revenue Paying GST when you buy something GST is included in the advertised price, unless stated otherwise. Your receipt will show the GST amount included in your payment. Charging GST when you sell something If you sell goods or services, you may need to register for GST . You’ll need to: collect GST file GST returns pay the money to Inland Revenue. Filing and paying GST, and refunds — Inland Revenue Having problems filing or paying tax If you’re having problems either filing your tax returns or paying your tax, check out what options there are to help you. I’m struggling to file and pay my tax — Inland Revenue Who to contact for more help If you need more help or have questions about the information or services on this page, contact the following agency. Inland Revenue Contact and agency details Utility links and page information Print Share by Email Last updated 01 April 2025 About Govt.nz The Govt.nz app The Govt.nz website Contact NZ government A-Z of government agencies Contact details by topic Using this website Accessibility Copyright Terms of use Privacy The Govt.nz app — Download the app today to access key government services securely, quickly, and all in one place. Get it on Google Play Download on the App Store / Te Kāwanatanga o Aotearoa

参考来源

• How to pay tax | New Zealand Government