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Managing my tax

How to apply for an IRD number if you’re an offshore:

  • incorporated body, whether listed on a stock exchange or not
  • partnership, joint venture or look-through company
  • trust
  • any other type of offshore non-incorporated body.

Confirm that you're considered offshore

Use our 'Definition of an offshore person' tool before you apply.

If your entity does not meet the offshore definition, apply for a New Zealand business or organisation IRD number.

New Zealand business or organisation IRD number application

Definition of an offshore person by entity type

A company is an offshore person if it is incorporated either:

  • outside New Zealand
  • inside New Zealand, and is 25% or more owned or controlled by offshore persons (such as shareholders).

A non-individual partnership is an offshore person if:

  • 25% or more of its partners (or members) are offshore persons
  • offshore person(s) have a beneficial interest or entitlement to 25% or more of its profits or assets
  • offshore person(s) have the right to exercise (or control the exercise) of 25% or more of voting power at a meeting.

A trust is an offshore person if:

  • 25% or more of its governing body are offshore
  • offshore person(s) have 25% or more beneficial interest or entitlement to its trust property
  • 25% or more of persons with the right to amend or control the trust’s trust deed are offshore persons
  • 25% or more of persons with the right to control the composition of the trust’s governing body are offshore persons.

A unit trust is an offshore person if:

  • the manager or trustee (or both) are offshore person(s)
  • offshore person(s) have beneficial interest or 25% or more of the trust’s property.

An individual person is someone who:

  • is a New Zealand citizen and has been overseas for the last 3 or more years continuously
  • does not have a New Zealand residence class visa granted by Immigration New Zealand
  • has a New Zealand residence class visa and has been overseas for the last 12 or more months continuously.

Any other unincorporated body is an offshore person if:

  • 25% or more of its partners (or members) are offshore persons
  • offshore person(s) have a beneficial interest or entitlement to 25% or more of its profits or assets
  • offshore person(s) have the right to exercise (or control the exercise) of 25% or more of voting power at a meeting.

An unincorporated joint venture is an offshore person if:

  • 25% or more of its partners (or members) are offshore persons
  • offshore person(s) have a beneficial interest or entitlement to 25% or more of its profits or assets
  • offshore person(s) have the right to exercise (or control the exercise) of 25% or more of voting power at a meeting.

Confirm your Business Industry Classification (BIC) Code

You'll need your Business Industry Classification (BIC) Code if you're in business. Find your BIC Code on the Business Industry Classification Code website.

Business Industry Classification Code - businessdescription.co.nz

Get your documents

You'll need certified copies of documents about your entity. Find out what documents you'll need on the following page.

Offshore business or organisation IRD numbers

Apply online

Apply for a non-individual IRD number

If you're applying for an estate IRD number, select the 'Trust' organisation type. Then you can select that it's an estate.

You can complete a paper application and send this to us.

IRD number application - non-resident/off-shore non-individual IR744 2018 (PDF 148KB) Download form

What happens next

  • We'll contact you if we need more information about your registration.
  • We'll email or post your IRD number to you. It can take 20 working days to arrive if you choose to have it posted.

My responsibilities

  • Keep your IRD number where you can easily find it.
  • Set up a myIR account for your business or organisation when you have your IRD number.
  • Tell us about any changes. The easiest way to update your details is in myIR. You can also send us a message in myIR and attach any required documents to it.
Last updated: 26 Apr 2024
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