What is an IRD number? Guide for working holiday makers

An IRD number is New Zealand's personal tax identifier — a unique 8- or 9-digit number issued by Inland Revenue (IRD) that your employer, bank, and KiwiSaver provider use to record and process your tax.

Why you need one urgently

If you start work in New Zealand without providing an IRD number and completing a Tax Code Declaration (IR330 form), your employer is legally required to deduct tax at the non-notified rate of 45% — plus the ACC earners' levy. That means nearly half your gross pay is withheld until you sort it out. Getting an IRD number quickly is one of the most important admin tasks when you arrive.

The catch-22: bank account and IRD number

Here is the frustrating part: IRD strongly recommends having a New Zealand bank account to receive your tax refunds and for ongoing payments. Many banks, in turn, ask for an IRD number as part of their account-opening process. The practical way through is to open a bank account first — some banks and fintech providers will open an account for new arrivals without requiring an IRD number upfront — and then use that account when you apply for your IRD number.

How to apply for an IRD number

New arrivals to New Zealand can apply online through the myIR portal or by completing the paper IR595 form. You will need to provide your passport, visa details, and a New Zealand address. IRD will typically issue your number within 8–10 working days of receiving a completed application.

• Apply as soon as possible after arriving — before you start your first shift if you can
• You need your passport, visa details, and a NZ address for the application
• Processing generally takes 8–10 working days
• Once you have your number, give it to your employer with a completed IR330 tax code form

What tax code to use

Along with your IRD number, you need to tell your employer which tax code to use on the IR330 form. For most working holiday makers in their first job in New Zealand, the standard tax code is 'M'. If you have more than one job, use 'M' for your main job and 'SB', 'S', or 'SH' for the secondary jobs depending on expected income.

Where Tern fits

The bank-account-first catch-22 is exactly the kind of friction Tern is designed to remove. We are building an account that working holiday makers can open before or immediately on arrival — so you have a NZ bank account ready to go when you apply for your IRD number, and you never lose pay to the 45% non-notification rate.