Non-resident income tax return guide
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Non-resident income tax return guide
Form Number: IR3NRG / Form Code: IR3NRG
About this guide
Use the March 2026 IR3NRG with the IR3NR return for the 2025–26 income year.
Who should use it
You may need an IR3NR if you were a non-resident for the full income year and received New Zealand-source income. Part-year non-residents generally use an IR3.
- New Zealand income that was not taxed or was taxed at the wrong rate
- rental, self-employment, directors’ fees, estate, trust or partnership income
- interest, dividends or royalties, unless correct NRWT or AIL treatment means no return is required
Read the guide and check any applicable double tax agreement. If a return is required, the standard due date is 7 July 2026 unless a tax agent or extension applies.
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