When is the IR3 tax return deadline in New Zealand?

If you file your own IR3 (without using a tax agent), the standard deadline is **7 July** following the end of the tax year. For example, your 2024/25 IR3 (covering 1 April 2024 – 31 March 2025) is due by 7 July 2025. If you use a registered NZ tax agent, you may have an extended deadline — sometimes as late as 31 March of the following year, depending on your agent's extension agreement with IR. Any tax owed with your IR3 is also generally due by 7 February (or your agent's extended date). If you are a provisional taxpayer, your residual income tax is due on the same date as your third provisional tax instalment. Late filing may result in penalties. IR charges a late filing penalty of NZ$100 immediately after the due date, increasing if still unfiled 30 days later.

• Self-filers: 7 July deadline
• Tax agents: extended deadlines (up to 31 March)
• Tax payment due: 7 February (or extended date)
• Late filing penalty: NZ$100 initially, increasing after 30 days
• File via myIR at ird.govt.nz