End-of-year income tax assessments | New Zealand Government Skip to main content

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End-of-year income tax assessments | New Zealand Government Skip to main content / Te Kāwanatanga o Aotearoa Skip to main content End-of-year income tax assessments After the tax year ends on 31 March , Inland Revenue will check whether you have paid the right amount of tax. You may get a refund if you have overpaid your tax. What happens at the end of the tax year To find out if you have paid the right the amount of tax, you need to have an end-of-year income tax assessment. You will either: receive an automatic assessment, or need to file an IR3 individual income tax return. If all of your income has had tax taken from it during this year, you will likely have an automatic assessment. You may need to provide Inland Revenue (IR) with more information about your income or expenses before an assessment can be done. What happens at the end of the tax year — Inland Revenue Working for Families end-of-year assessments IR will also check you received the right amount of Working for Families payments when they do your income tax assessment. Working for Families end of year assessments — Inland Revenue Automatic assessment Since IR receive your income information during the year, they can work out whether the correct amount of tax has been paid without you needing to do anything. Who gets an automatic assessment Your assessment will be automatic if your income is from: salary or wages investments (interest or dividends) an employee share-scheme benefit where tax is already deducted schedular payments income-tested benefits taxable Māori authority distributions New Zealand Superannuation (NZ Super). Types of individual income — Inland Revenue Timing for assessments and refunds The assessments are usually done from the end of May onwards. You can expect to hear from IR between the last weekend in May and the end of July. Timelines at the end of the tax year — Inland Revenue IR pays refunds to the bank account they have listed for you. Check your bank account is correct and update it if you need to. Update my details — Inland Revenue Find out more Inland Revenue’s website has more information about automatic assessments and how to read your tax assessment letter. When we work out your tax for you — Inland Revenue If more information is required If IR need more information before than can do your income tax assessment, they will ask you for that information. Once you have provided the information, IR will complete your assessment and issue any refund. You may be asked for more information if you have: other income you need to tell IR about expenses you want to claim schedular payments ACC attendant care payments. Income tax assessment — more information required — Inland Revenue File an individual income tax return (IR3) If you receive more than $200 of untaxed income, you need to file an income tax return. You must declare all your income and expenses to Inland Revenue. Who gets an IR3 income tax return You must file an IR3 if you: received untaxed income in the previous tax year received income as a shareholder in a company, or as a trust beneficiary received interest or dividends from a partnership, look-through company, trust or estate have overdue tax returns are registered for GST — unless you’re an IR56 taxpayer are registered as an employer use the Accounting Income Method (AIM) for your provisional tax have a non-standard balance date. Due date for filing your return Returns are usually due 7 July, unless you have a tax agent with an extension, then it’s due 31 March . Complete my individual tax return (IR3) — Inland Revenue Non-resident for tax purposes If you’re a non-resident for tax purposes, you need to file an IR3NR instead. Complete my non-resident individual tax return (IR3NR) — Inland Revenue Getting a refund or a tax bill After your income tax assessment, you can check myIR to find out the result. Login to myIR If you have a refund, IR will pay the money to your bank account that they have listed in myIR for you. If you do not have a bank account listed, they will ask you for it. If you have tax bill, this is due 7 February. Unless you have a tax agent with an extension of time, then it will be due 7 April. Refunds and tax bills — Inland Revenue If your automatic assessment results in a tax to pay, IR may write-off your tax bill — for example, if your tax to pay is under $50. Automatic write-offs — 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 31 March 2026 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

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• End-of-year income tax assessments | New Zealand Government