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NZ Individual Income Tax Return: Individual tax return IR3 2026 (1 April 2025 to 31 March 2026)
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IR3 in short
The IR3 is the New Zealand income tax return for individuals. It reports income that Inland Revenue does not already know about, such as self-employment, rental or overseas income, and works out a refund or tax to pay. The 2026 return covers 1 April 2025 to 31 March 2026. You can file it in myIR or on paper.
| Issued by | Inland Revenue (Te Tari Taake), New Zealand |
|---|---|
| Current version | IR3 2026 (footer: July 2026) (checked 2026-10-25) |
| Who fills it in | Inland Revenue says you need to file an IR3 if you received more than $200 (before tax) in income that Inland Revenue has not been told about, even for part of the year. It may also ask you to file for other reasons. Non-residents for tax purposes file the IR3NR instead. |
| Who receives it | Inland Revenue. |
| Where to send it | File in myIR, or post the paper return to Inland Revenue, PO Box 39090, Wellington Mail Centre, Lower Hutt 5045. Keep a copy. |
| Deadline | The 2026 form says to send the return by 7 July 2026, unless you have an extension of time or a non-standard balance date. If you have tax to pay, pay it by 7 February 2027. Different dates apply if you have a tax agent. |
| Fee | No fee to file. |
| Official links | Official page · Official PDF · Official instructions |
What changed
The 2026 return covers the year 1 April 2025 to 31 March 2026 and refers to 2027 provisional tax. The IR3G 2026 guide explains each question.
How to fill out IR3, line by line
| Boxes 1 to 8 | IRD number and personal details Only fill in these boxes if the preprinted details are missing or wrong: IRD number, name, postal and street address, date of birth, business industry classification (BIC) code, phone and bank account. |
| Box 9A | Adjustments for student loan and Working for Families Tick 9A if you need to adjust your income for a student loan or Working for Families, and send an IR215 with the return. |
| Question 11 | Income with tax deducted Copy salary, wages and other taxed income from your Summary of Income: total PAYE, gross income, ACC earners' levy and total tax deducted. |
| Question 12 | Schedular payments Contractor income with tax deducted, from your Summary of Income. Expenses for this income go in Box 12C, not Box 29. |
| Questions 13 to 16 | Interest, dividends, Maori authority distributions, estate or trust income Enter New Zealand totals and the tax already taken off. Keep your statements. |
| Question 17 | Overseas income Totals of overseas income and tax paid. Attach an Overseas income summary IR1261. |
| Question 22 | Residential property income Rental income, bright-line profit, residential rental deductions and deductions carried forward. Tick the portfolio, individual or combination method. |
| Question 24 | Self-employed net income Net income from self-employment that is not on your Summary of Income. Business owners also prepare an IR10 financial statements summary. |
| Questions 28 to 32 | Total income, expenses, losses and taxable income Add up income, subtract other expenses and losses brought forward to reach your taxable income in Box 32. |
| Question 33 | Independent earner tax credit (IETC) If your income at Question 30 is between $24,000 and $70,000 you may be eligible. Tick Yes to have it included. |
| Questions 36 to 38 | Tax calculation and refund Use the worksheet in the IR3G guide. Choose how a refund is paid or transferred, for example to provisional tax or a student loan. |
| Question 42 | Declaration Sign and date to confirm the return is true and correct for the year ended 31 March 2026. |
Common mistakes to avoid
- Filing in May before payers have sent their information. Inland Revenue says you may need to wait until June.
- Claiming donation receipts on the IR3. Donations are claimed on the IR526, and receipts are not sent with the return.
- Putting schedular payment expenses in Box 29 as well as Box 12C.
- Leaving out the IR1261 when you have overseas income.
- Not ticking Box 33A Yes when you want the IETC included.
- Writing your tax preparer's address in Box 3 instead of your own postal address.
- Filing an IR3 when you are a non-resident. Use the IR3NR.
- Missing the 7 July 2026 filing date without an extension of time.
Questions about IR3
Do I need to file an IR3?
If you received more than $200 before tax in income Inland Revenue has not been told about. Otherwise Inland Revenue may work out your tax for you through an income tax assessment. If unsure, contact Inland Revenue.
When is the IR3 2026 due?
The form says by 7 July 2026, unless you have an extension of time, a tax agent or a non-standard balance date.
When do I pay tax owed?
By 7 February 2027 for the 2026 year, to avoid penalties, unless a tax agent date applies.
Can I file the IR3 online?
Yes, in myIR. Inland Revenue says the return is usually processed faster that way, and income with tax deducted is filled in for you.
Where do I post a paper IR3?
Inland Revenue, PO Box 39090, Wellington Mail Centre, Lower Hutt 5045.
What other forms may I need?
An IR10 for business income, an IR3R for rental income, an IR833 for a bright-line sale, an IR1261 for overseas income and an IR215 for income adjustments.
Related forms
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Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Inland Revenue or any government agency. This page is general information, not legal or tax advice.
- https://www.ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/ir1---ir99/ir3/ir3-2026.pdf
- https://www.ird.govt.nz/income-tax/income-tax-for-individuals/what-happens-at-the-end-of-the-tax-year/individual-income-tax-return---ir3
- https://www.ird.govt.nz/income-tax/income-tax-for-individuals/what-happens-at-the-end-of-the-tax-year/individual-income-tax-return---ir3/complete-my-individual-income-tax-return---ir3
- https://www.ird.govt.nz/about-this-site/conditions-of-use/copyright