Tax, ACC and GST

What is an IRD number?

Last verified · Methodology

What it means

Inland Revenue (IRD, Te Tari Taake) gives every taxpayer a unique IRD number of eight or nine digits. You give it to your employer on your tax code declaration, to your bank for interest, and to your KiwiSaver provider. It links your PAYE, student loan, KiwiSaver contributions and any tax credits to one account in myIR.

If you start a job without giving your employer an IRD number and tax code on an IR330, they must deduct tax at the non-declaration rate of 45% plus the ACC earners' levy until you do. Treat the number as private: it is a common target for identity fraud.

Example

A new employee paid $1,000 a week who has not handed in an IR330 has $467.50 deducted at the non-declaration rate. On code M the same pay has $171.50 of PAYE taken.

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Related terms

PAYE (Pay As You Earn)PAYE is the income tax and ACC earners' levy your employer takes out of each pay and sends to Inland Revenue, based on the tax code you give them.Tax code MTax code M is the main tax code for your only or highest-paying job. ME adds the independent earner tax credit, and SL adds student loan deductions.KiwiSaverKiwiSaver is New Zealand's voluntary work-based retirement savings scheme. From 1 April 2026 the default employee and employer rates are 3.5% each.
IRD number: common questions

Your IRD number is the eight or nine digit number Inland Revenue uses to identify you for tax, KiwiSaver, student loans and Working for Families.

Apply through ird.govt.nz. New Zealand citizens and residents usually apply online with a passport or driver licence. Your employer cannot apply on your behalf.

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