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IR3 Return: Who Must File and the 7 July Due Date

17 October 2026 · Guide · Not tax advice

Short answer: The IRD says you need to complete an individual income tax return (IR3) at the end of the tax year (1 April to 31 March) if you received more than $200 (before tax) in income that the IRD has not been told about, even for part of the year. The return is due by 7 July unless you have a tax agent or an extension of time. For the year ending 31 March 2027 that is expected to be 7 July 2027, a Wednesday.

Key points from the IRD page

• The IRD sends an email in myIR (or a paper return) when your return is ready.
• If payers must send the IRD information (wages, interest, PIE income), you generally need to wait until June to file.
• Returns completed in myIR are usually processed faster.
• Extension of time: you can apply for one; the IRD says it lets you spread filing through the year. Agents' clients can file later (IRD calendar: 31 March 2027 for the 2026 return).
• After filing you get a notice of assessment showing any refund or tax to pay.
• If you make a mistake, tell the IRD as soon as possible.
• Non-residents use an IR3NR.

Useful records for a sole trader (general)

Income and expense records, GST returns if registered, provisional tax payments, and bank/interest information.

FAQ

What if I don't owe anything? The page says "if you received more than $200"; it does not say a return can be skipped for other reasons; see the IRD list.

Does the return affect ACC levies? ACC says liable income is based on the income declared on your IR3.

What we could not verify

• Late-filing penalty amounts (not read; not stated).
• The full list of reasons the IRD may ask for an IR3.
• Tax rates and brackets, Working for Families, KiwiSaver and other rules are not covered.
• Public holidays (including regional anniversary days) can move dates; we only applied the cases shown in the IRD calendar.

Open the tax calendar and estimator