The New Zealand tax year ends on 31 March. After that, Inland Revenue checks whether you paid the right amount of tax. For most people it does this automatically. Others have to file an IR3 return. Either way, if you paid too much, you get a refund.
Automatic assessment or IR3?
| Automatic income tax assessment | IR3 return | |
|---|---|---|
| Who it's for | People whose only income is already taxed | People with more than $200 of income Inland Revenue hasn't been told about, and some others |
| Do you file anything? | No, but check it's right | Yes |
| When | Issued from the last weekend in May, through June and July | Due 7 July, unless you have a tax agent or an extension of time |
Automatic income tax assessments
Inland Revenue works out your tax for you if your only income is salary, wages or investment income that's already taxed. That includes:
- salary and wages
- NZ Super and benefits
- KiwiSaver
- payments as a contractor that already have tax taken off
- interest and dividends
- employee share schemes
Assessments go out from the last weekend in May and continue into June and July. Yours shows whether you paid the right amount of tax, whether you're due a refund, or whether you have more to pay.
Check it. If something is wrong or missing, you can change your assessment details through Inland Revenue.
Who has to file an IR3
You need to file an IR3 if you got more than $200 (before tax) of income that Inland Revenue hasn't been told about, even for part of the year. That's untaxed income such as:
- self-employment
- overseas income
- rental property, including Airbnb and Bookabach
- "under the table" cash jobs
- income from an estate, trust or partnership
You also need to file if you:
- got untaxed income in the previous tax year
- got income as a shareholder in a company or a beneficiary of a trust
- got interest or dividends from a partnership, look-through company, trust or estate
- have overdue tax returns
- are registered for GST, or registered as an employer
- use the accounting income method (AIM) for provisional tax
- have a non-standard balance date
If you're not a New Zealand tax resident, you file an IR3NR instead. File online in myIR. The deadline is 7 July, unless you have a tax agent or an extension of time.
When refunds arrive
Inland Revenue pays refunds when it processes your assessment, so not everyone gets theirs at the same time. It pays into the bank account it has on file for you. The money usually shows up within a few days, depending on your bank.
- If Inland Revenue doesn't have your bank account, it will tell you. You can add or update it in myIR at any time.
- If you owe Inland Revenue money, some or all of your refund may go towards that debt.
If you owe tax instead
Most people have until 7 February the year after they get the bill. For example, bills for the 1 April 2024 to 31 March 2025 tax year were due 7 February 2026. If you have a tax agent with an extension of time, you have until 7 April. If your tax to pay is more than $5,000, you'll have to start paying provisional tax.
The tax brackets post explains how your income is taxed through the year.
Common questions
When will I get my tax refund?
When Inland Revenue processes your assessment. Automatic assessments go out from the last weekend in May through June and July, and the refund goes to your bank account.
Do I need to file a tax return?
Not if your only income is already taxed, like wages, benefits, NZ Super or interest. You do if you had more than $200 of income Inland Revenue hasn't been told about, or one of the other situations above applies.
When is the IR3 due?
7 July, unless you have a tax agent or an extension of time.
Why did only part of my refund arrive?
Inland Revenue may use some or all of a refund to pay a debt you have with it.
Do I need an IRD number to get a refund?
Yes, you need one for anything tax-related. Here's how to get an IRD number.
Sources: Inland Revenue, Income tax assessments, Refunds and tax bills, Timelines at the end of the tax year and Individual income tax return (IR3). Checked October 2026. General information, not tax advice.