Your IRD number identifies your business or organisation for all its tax related events. It's unique to your business.
You need an IRD number if you're:
- setting up a company, partnership, estate, charity, trust, club, society, superannuation scheme or Māori authority
- an offshore and non-resident company, partnership, club, society, trust, charity, estate, superannuation scheme
- an employer
- selling goods and services
- buying, selling or transferring property in New Zealand
- in the property rental business.
Business structures
There are 3 structures commonly used for setting up a business.
- Self-employed
- Uses their own personal IRD number for their business.
- Partnerships
- Has its own IRD number and each partner also needs a personal IRD number.
- Companies (including look-through companies)
- Has its own IRD number, and must be registered at the Companies Office if incorporated in New Zealand.
Documents you need to apply for an IRD number
Use the following tool to find out the documents you need to apply for an IRD number.
Documents in languages other than English
You can include documents that are in a language other than English. Please also give us an English translation of the document.
Your copies must be certified
Most of your documents must be certified (we explain in the tool above when they do not need to be). This means the document has been stamped or signed by a person to be a true copy of the original. The certifier must be authorised by law to take statutory declarations in your home country or in New Zealand – for example a:
- lawyer
- Notary Public
- Justice of the Peace
- court official.