Tax declaration for self-employed workers

If you wish to work as a freelance sole trader, you must declare this to the IRD before starting work. You can declare this directly on your MyIR profile. You will not be taxed weekly like employees, but only at the end of the tax year, once you have completed your declaration. We therefore advise you to open a savings account with your New Zealand bank (free of charge) so that you can pay your contributions into this account when you receive your pay. That way, you won’t have any nasty surprises at the end of the year! The rates applied to freelance workers are the same as those for employees.

At the end of the tax year (31 March), you must complete your IR3 individual income return. The form and guide are available online. If you are not a tax resident (arrived after 30 September), you must complete the IR3NR form instead.