Inland Revenue Requirements

Destination: New Zealand

If you are working in New Zealand for the first time and intend to work as a normal employee you will be taxed by the company you are working for by ‘pay as you earn’ (PAYE) and required to complete an IR565 form. If you work as an independent contractor (GST registered) you will be classified as self-employed and will need to register with the Inland Revenue Department (IRD).

All applications to the IRD will require a copy of your passport or birth certificate. They will then issue you with a tax number and tax code, which usually takes between 10 working days from receipt of application to when it is posted to a New Zealand address. Applications can be processed urgently by fax, but you need to state the reason why.

Apart from income tax, people living in New Zealand will also pay a Goods and Services Tax (GST) of 12.5% on the purchases of all goods and services.

To find out more about the New Zealand tax system, contact the Inland Revenue Department.

The tax you will pay

Below are tables of the tax rates that apply to individuals for the financial year (2008 – 2009).

Residents of New Zealand