End-of-year income tax assessments

After the tax year ends on , 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

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

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 .

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.

Utility links and page information

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