IRD Number and Student Tax in New Zealand Guide

What an IRD number is

An IRD number is your personal tax identification number from New Zealand's Inland Revenue (IRD). It's the New Zealand counterpart to Australia's Tax File Number, and you generally need one so that you're taxed correctly when you earn income — for example, from a part-time job permitted under your student visa.

Without an IRD number, employers must deduct tax at a higher 'no-notification' rate, so getting one early helps you avoid being over-taxed. You apply through Inland Revenue, and the documents required for international students are listed on the official IRD website; because requirements change, confirm the current list before applying.

How to apply for an IRD number

International students apply for an IRD number through Inland Revenue, typically after arriving and once they have the supporting documents IRD asks for — which can include identification, evidence of your visa or status, and a New Zealand bank account in some cases.

The exact requirements and the application channel are set by Inland Revenue and can change, so use the official IRD page rather than third-party summaries. Apply early if you plan to work, so your IRD number is ready before your first pay.

• Apply through Inland Revenue (IRD), usually after you arrive
• Have your identification and visa/status evidence ready
• A New Zealand bank account may be part of the requirements — check current rules
• Apply early so your number is ready before you start work
• Confirm the current document list on the official IRD website

PAYE and tax codes when you work

Most employees in New Zealand are taxed under PAYE (Pay As You Earn): your employer deducts income tax from each pay and sends it to Inland Revenue. When you start a job you complete a tax code declaration so the right amount is withheld based on your situation.

Using the correct tax code matters — the wrong code can mean too much or too little tax is deducted. Tax rates, thresholds and codes are set by government and updated periodically, so we don't quote them here. Check the current tax codes and how PAYE works on the official IRD website, and update your code if your circumstances change.

KiwiSaver basics for students

KiwiSaver is New Zealand's voluntary, work-based savings scheme, mainly intended to help build long-term retirement savings. Whether an international student is eligible to join, and whether it makes sense to, depends on your residency status and personal situation — eligibility rules have conditions and are set by government.

If you're auto-enrolled or considering joining, understand that KiwiSaver contributions are generally locked in for the long term rather than being everyday savings. Check the current eligibility and rules on the official IRD and KiwiSaver sources, and consider whether it suits your plans, especially if you intend to leave New Zealand after study.

Keeping your tax simple as a student

To stay on top of student tax: get your IRD number before you start work, give it and the correct tax code to your employer, and keep your payslips so you can check the right tax is being deducted. Keep your contact details current with IRD.

Because IRD numbers, tax codes, thresholds and KiwiSaver rules all change over time, treat the official Inland Revenue website as the authority for current details. This guide is general information, not tax or financial advice — if your situation is complex, consider a qualified tax professional.