Tax Advice including IRD Number, GST and Tax Returns
Goods and Services Tax
The Goods and Service Tax (GST) in New Zealand is 15% and usually goods and services will include this tax in prices or fees charged.
International air and sea travel will be free of the GST. If you are making an expensive purchase to take home, it may be worth claiming for a refund on the GST you have paid. This information can be obtained from any Inland Revenue Department (IRD) office.
Tax File Number
As soon as you have a permanent address / employer in New Zealand you should apply for an IRD number. You have to fill out an application form which you can either obtain by ringing the IRD Service Centre (Free phone 0800 227 774) or via their website:
After completing the form you have to send it to the nearest IRD office together with adequate forms of identification, e.g. a copy of your passport and visa. To find out the address of the nearest IRD office, look at the White Pages under Government Phone Listings. It can take up to 8 to 10 working days to receive the IRD number from the IRD office. If you need this number urgently, ring the IRD office before sending in your documents. You will also need to supply the Taxation Office with a permanent address, where they can send you your IRD number.
We suggest you use the address of your employer. If you open up a bank account during your stay in New Zealand, you should provide the bank with your IRD number.
While working in New Zealand and getting paid you will have to pay taxes. This is called Pay As You Earn (PAYE). Your employer will automatically deduct taxes from your wage that depend on the money you earn.
Some travellers will be eligible for tax refunds when they leave New Zealand. However, you must make a formal claim in order to have this paid to you. In order to get your tax refund quickly, you must be able to provide the IRD with either a bank account number, into which your refund can be paid, or a Visa or other credit card account, where the amount owing to you can be deposited.
Approximately one month before you leave New Zealand, contact the Inland Revenue Department Service Centre (Free phone 0800 227 774). Tell them that you are an non-resident who has been working in New Zealand, and wish to claim tax owing to you. They will send you the appropriate forms for you to complete when you have finished working. Return the forms to the Inland Revenue Department before leaving New Zealand together with your bank details.