Why the IRD number is urgent
Your IRD number is New Zealand's tax file number. Without it, your employer must deduct tax at the no-declaration rate of 45% of every dollar you earn. With it, a student on 20 hours a week pays closer to 15%. That gap is roughly NZ$140 a week โ about เงณ10,000 โ straight out of your pocket.
Getting your IRD number
Free, online, and usually issued within 2โ10 working days.
- 1
Open your NZ bank account first
Inland Revenue asks for a fully functional NZ bank account, and having one removes the extra verification step.
- 2
Apply online at ird.govt.nz
Choose the offshore/new arrival individual application. There is no fee and no agent is needed โ anyone charging you for this is charging for nothing.
- 3
Upload your documents
Passport photo page, your visa, proof of NZ address, and your bank account details.
- 4
Create a myIR account
This is where you check your tax code, see every payslip your employer files, and request refunds.
- 5
Give the number to your employer on day one
On the IR330 tax code declaration form, together with your correct tax code.
Tax codes explained
You give your employer a tax code on the IR330 form. Getting it wrong is the most common and most expensive student mistake.
| Code | Use it when | Effect |
|---|---|---|
| M | This is your main or only job | Correct rate applied to your primary income |
| SB / S / SH | This is a second job | Higher flat rate โ depends on your total annual income |
| ND | You gave no IRD number | 45% deducted from everything โ avoid at all costs |
| M SL | Main job and you have a NZ student loan | Adds loan repayments โ rarely applies to international students |
If you work two part-time jobs, only one gets the M code. Using M at both means you underpay during the year and get a bill at the end of it. Using the wrong secondary code means you overpay and must claim it back.
Income tax rates and what else comes out
New Zealand uses progressive brackets, so only the income above each threshold is taxed at the higher rate.
| Annual income (NZ$) | Rate on that portion |
|---|---|
| 0 โ 15,600 | 10.5% |
| 15,601 โ 53,500 | 17.5% |
| 53,501 โ 78,100 | 30% |
| 78,101 โ 180,000 | 33% |
| Above 180,000 | 39% |
An ACC earner's levy (a small percentage covering accident insurance) also comes out of every payslip, and KiwiSaver contributions are optional for most temporary visa holders. Check the current rates and thresholds on ird.govt.nz โ they are adjusted from time to time.
Getting your refund
After 31 March, Inland Revenue automatically assesses most salary and wage earners and pays any refund into your bank account. Students who worked only part of the year, or who were briefly on the wrong tax code, very often have money owing to them โ NZ$200โ900 is typical. Keep your bank details current in myIR, check your assessment when it arrives, and never pay a "tax refund agent" a percentage to do what Inland Revenue does for you automatically and free.
Check your first payslip line by line
Tax and your visa are connected
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