IRD number New Zealand: what it is and how to get one for your business

Published Saturday 15 August 2026

Table of contents

• What is an IRD number?
• Who needs an IRD number in New Zealand?
• How to get an IRD number for your business
• How to apply for an individual IRD number
• How to find a lost IRD number
• IRD numbers and your other tax obligations
• Simplify your business tax admin with Xero
• FAQs on IRD numbers in New Zealand

Key takeaways

• An Inland Revenue Department (IRD) number is a unique eight or nine-digit tax identification number. It's free to apply for, lasts a lifetime, and is required for earning income, opening bank accounts, and accessing entitlements like KiwiSaver.
• Without an IRD number, you'll pay a non-declaration tax rate of 45% on all income, including interest, dividends, and salary. Registering protects your income from this higher rate.
• Businesses, trusts, partnerships, and other organisations each need their own IRD number. Sole traders are the exception; they use their personal IRD number for business income.
• You can apply online through the myIR portal or register simultaneously when incorporating a company through the Companies Register. Processing takes up to 20 working days by post, though electronic applications are typically faster.

What is an IRD number?

An IRD (Inland Revenue Department) number is a unique eight or nine-digit tax identification number issued by Inland Revenue. Every person and organisation that earns income or pays tax in New Zealand needs one. It's free to obtain, and once assigned, it stays with you for life.

Your IRD number links to all your tax activity. This includes income you earn, tax payments you make, and entitlements you receive such as Working for Families or KiwiSaver contributions.

Why you need an IRD number

If you don't provide an IRD number to your employer or bank, you'll be taxed at the non-declaration rate of 45%. That's significantly higher than the standard tax rates, so registering early saves you money.

Beyond avoiding higher tax, you need an IRD number to:

• Earn any form of income in New Zealand.
• Open a bank account.
• Enrol in KiwiSaver.
• Buy or sell property.
• Receive trust or estate income.

Who needs an IRD number in New Zealand?

Almost everyone who earns income or pays tax in New Zealand needs an IRD number. This applies to individuals, businesses, and other types of organisations.

Individuals

You need an IRD number if you're an employee, self-employed, or a new arrival planning to work in New Zealand. Students with part-time jobs, seasonal workers, and anyone receiving investment income also need one. If you're moving to New Zealand, apply for your IRD number as soon as you arrive so you're ready to start earning.

Businesses and organisations

Each business entity needs its own separate IRD number. This applies to a range of organisation types, including:

• companies
• partnerships
• trusts and estates
• charities and not-for-profit organisations
• clubs and societies
• superannuation schemes
• Māori authorities

Do sole traders need a separate IRD number?

No. If you operate as a sole trader, you use your personal IRD number for all business income. You don't need to apply for a separate one. Your personal number covers both your employment income and your self-employed earnings.

How to get an IRD number for your business

Registering your business for an IRD number is a straightforward process. Before you begin, gather the required information so your application isn't delayed.

What you need before applying

Have the following details ready before you start your application:

• a Business Industry Classification (BIC) code(you can find this on the business description website)
• your trading name (if different from your registered company name)
• your business and postal addresses
• a contact phone number
• the IRD numbers of all directors and shareholders

How to apply online

The fastest way to apply is through the myIR portal for non-individual registrations. You can complete the entire application digitally.

If you're incorporating a new company through the Companies Register, you can register for an IRD number at the same time. This saves you from completing a separate application later.

If you prefer a paper application, download and complete form IR596 and post it to Inland Revenue.

How long it takes

Processing times vary depending on how you apply. Paper applications sent by post can take up to 20 working days. Electronic applications through myIR are typically processed faster.

If you need your IRD number urgently, you can request expedited processing. Inland Revenue can issue a number within two business days if you provide a valid reason for the urgency.

How to apply for an individual IRD number

There are three pathways for individuals to apply for an IRD number, depending on your circumstances. Each pathway has different identification requirements and processing times:

• If you're a new arrival to New Zealand, your identity is verified through Immigration New Zealand. You can apply online through myIR once your visa or permit has been confirmed.
• If you already live in New Zealand, you can apply online through myIR or submit a paper form (IR595) by post. For online applications, you'll need to verify your identity at an AA centre within 20 working days of submitting your application.
• If you're applying from overseas, use form IR742 and post it to Inland Revenue with certified copies of your identification documents.

All pathways require identification. Your primary form of ID is a valid passport with your visa or permit. Secondary ID options include a New Zealand driver licence or a student ID card.

Processing times depend on the application method:

• Online applications: approximately 10 working days
• Paper applications within New Zealand: approximately 12 working days
• Overseas applications: up to 20 working days

How to find a lost IRD number

If you've misplaced your IRD number, there are several ways to retrieve it. You don't need to apply for a new one; your original number stays the same for life.

Try these options to find your IRD number:

• Log in to your myIR account, where your IRD number is displayed on your dashboard.
• Check old correspondence from Inland Revenue, such as tax assessment letters.
• Call Inland Revenue directly and verify your identity over the phone.
• Contact your bank or employer, as they hold your IRD number on file.

IRD numbers and your other tax obligations

Getting an IRD number is just the first step in meeting your tax obligations as a business owner. Depending on how your business operates, you may need to register for additional taxes.

If your business turnover exceeds $60,000 per year (or you expect it will), you must register for Goods and Services Tax (GST). GST registration is compulsory above this threshold, though you can voluntarily register below it.

If you hire employees, you need to register as an employer and set up Pay As You Earn (PAYE) deductions. PAYE covers income tax, ACC levies, and KiwiSaver contributions for your staff.

When incorporating a new company through the Companies Register, you can register for your IRD number, GST, and employer obligations all at the same time. This streamlines the setup process and gets your business tax-ready from day one.

Simplify your business tax admin with Xero

Once you have your IRD number and tax registrations sorted, the next step is keeping on top of your ongoing obligations. Xero's accounting software helps you manage GST returns, PAYE filings, and tax calculations in one place. Spend less time on paperwork and more time running your business.

Ready to see how Xero can simplify your tax admin? Get one month free.

FAQs on IRD numbers in New Zealand

Here are answers to common questions about IRD numbers in New Zealand.

Is an IRD number the same as a tax file number?

An IRD number is the New Zealand equivalent of Australia's tax file number (TFN). Both serve the same purpose of identifying individuals and organisations for tax, but they're issued by different countries and aren't interchangeable.

Can a business use a personal IRD number?

Only sole traders can use their personal IRD number for business income. Companies, partnerships, trusts, and other entities must apply for their own separate IRD number.

How much does it cost to get an IRD number?

Applying for an IRD number is completely free. Inland Revenue doesn't charge any fees for issuing IRD numbers to individuals or organisations.

What is the non-declaration rate?

The non-declaration rate is the higher tax rate applied when you haven't provided an IRD number. It's a flat 45% on your gross income, whether that's salary, wages, interest, or dividends.