Filing a company tax return (IR4)
Every New Zealand company must file an IR4 Companies Income Tax Return with Inland Revenue at the end of each tax year.
The NZ tax year
The standard New Zealand tax year runs from 1 April to 31 March. Your company's IR4 covers the income earned during this period.
What's included in the IR4
Your IR4 return includes:
- Total income and expenses for the year
- Net profit (or loss)
- Shareholder-employee salaries paid
- Dividends paid
- Income tax payable at 28%
- Any provisional tax already paid during the year
You'll also need to attach either a copy of your financial statements or an IR10 Financial Statements Summary form.
Filing deadline
The standard due date to file your IR4 is 7 July for the tax year ending 31 March. If you use a registered tax agent, this deadline may be extended — check with your accountant.
Provisional tax
If your company's tax bill is over $5,000, you'll likely need to pay provisional tax in instalments throughout the year — rather than one lump sum at year end. IRD calculates this based on your previous year's residual income tax.
Source: ird.govt.nz — File a Companies Income Tax Return IR4 | IR4 Guide 2025