Paying IRD: Payment Codes, References and Weekend Dates
17 October 2026 · Guide · Not tax advice
General information, not tax, legal or financial advice. We are not Inland Revenue (IRD). Check ird.govt.nz or ask a qualified adviser. Sources checked on 17 October 2026. Dates and amounts after that date are expected and may change. Examples use made-up numbers. This page contains no affiliate links.
Short answer: IRD recommends using the "Pay tax" or "Pay IRD" function in your bank's website or app, which pre-fills IRD's bank account number. You need your IRD number, the tax or payment type, and the period ending where required. For a direct credit, IRD says to put your IRD number in Particulars (add a 0 at the start of an 8-digit number), the payment code in Code, and leave Reference blank.
Common payment codes (IRD)
| Payment | Code |
|---|---|
| Income tax and provisional tax | INC |
| GST (GST101A filers) | GST |
| Employer deductions (PAYE and related) | EMP |
| Student loan repayments | SLS |
| Instalment arrangement | ARR |
| For direct credits the payment code is the account code, a space and the period as DDMMYYYY (IRD's example: INC 31032016). IRD says to leave out the period for some codes (ARR, COL, KSS, LGL, NCP, RUL, SBC and FTR). For an instalment arrangement use the reference code from your acceptance letter. |
When to pay
You can pay up to and on the due date shown on your return, statement, letter or in myIR. If you pay after the due date, IRD charges interest and penalties on the overdue amounts. For a due date on a weekend or public holiday, IRD needs to receive your payment on or before the next working day.
Provincial anniversary days
If you pay electronically and the due date falls on an anniversary day, you must still pay on or before the actual due date because the banking system is operating. Over-the-counter payments at Westpac follow different rules.
Cards
IRD accepts Visa and Mastercard for payments towards an account balance, with a convenience fee of 1.42% charged directly by the bank and shown as a separate transaction on your statement (as listed on the IRD page on 17 October 2026; the page is not dated, so check it).
Example (made-up numbers)
Terminal tax for 2025-26 is due 7 February 2027, a Sunday. Monday 8 February is the Waitangi Day observed public holiday (marked as a day off on IRD's IR328 calendar), so the next working day is expected to be Tuesday 9 February 2027; confirm in myIR. To be safe, a sole trader with $2,300 to pay would pay by Friday 5 February. See terminal tax.
Related
Provisional tax dates; use-of-money interest.
FAQ
What goes in Reference? IRD's direct credit details say leave it blank.
Which code for a GST payment? GST for GST101A filers; the IRD page lists others.
What we could not verify
- IRD's bank account number: not repeated here; use your bank's Pay tax function or check the IRD page.
- Codes not listed in the table above (IRD's page has a longer list).
- Standard practice statement 21/03 on when payments are received in time: only an extract was read, not the full statement.
- Whether the 9 February date is confirmed by IRD in your myIR account (expected; IRD's pages read do not state it in words).
- The card convenience fee after October 17, 2026.
Sources (official)
- IRD, Internet banking — official page (read in full, 17 October 2026)
- IRD, When to pay — official page (read in full, 17 October 2026)
- IRD, Choosing the right payment code — official page (read in full, 17 October 2026)
- IRD, Pay using a debit or credit card — official page (read in full, 17 October 2026)