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Delays to response times: It is taking longer than usual to answer calls and myIR messages, and to process some COVID-19 Support Payment applications. This is because of the impact of COVID-19. If possible, please contact us through your myIR account. Log in to myIR

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

Your IRD number identifies your business 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 three structures commonly used for setting up a business:

  • self-employed
  • partnerships
  • companies (including look through companies).

Each one needs an IRD number.

A self-employed contractor uses their own IRD number for their business.

A partnership needs a separate IRD number. Each partner in the partnership also needs a personal IRD number.

A company has its own IRD number and must be registered at the Companies Office.

Last updated: 17 Jun 2021
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