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What types of income aren’t automatically taxed in New Zealand?
What types of income aren’t automatically taxed in New Zealand?

Some types of income are not taxed before you receive the money. This income may need to be included in an individual tax return.

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Written by Support
Updated over a week ago

In New Zealand, your employer takes PAYE tax from your salary or wages before they pay you. They pay it to Inland Revenue (IRD) on your behalf, so the money that lands in your bank account is taxed income. Money invested in New Zealand is also generally taxed before you receive it (e.g. interest paid in a bank account, and money in your KiwiSaver account).

The IRD works out how much tax you have to pay automatically, based on your personal tax rate.

Sometimes you might receive income from other places, like a cash job or dividends from your overseas investments (like your Hatch shares). In these situations, no one has paid tax to the IRD before you get the money, so you may need to do it. This is called ‘untaxed income’.

Income that’s taxed before you receive it

Income that you may need to pay tax on after you receive it

  • NZ Salary or wages

  • Interest from NZ savings accounts

  • Dividends from NZ shares

  • KiwiSaver

  • NZ PIE funds

  • Money you receive ‘under the table’

  • Income you receive as a contractor or through a business

  • Rental income

  • Overseas pension schemes

  • Dividends from shares in overseas companies (e.g. the dividends you receive through Hatch)

The good news is that the IRD won’t make you file an IR3 form or pay tax if you receive less than $200 of this ‘untaxed’ income during the tax year (1 April to 31 March). But for larger amounts, they expect you to pay tax, just like you do on all the other income you earn. After all, it’s what funds our roads, hospitals and schools.


What if I receive more than $200 of untaxed income?

If you have less than $50,000 NZD invested overseas and received more than $200 NZD in untaxed income, the process is very simple.

You just need to file an individual tax return (IR3), but the IRD and Hatch make it very easy. If you have no other untaxed income, just copy the numbers from your Hatch Tax Report (which will appear in the Tax section in Hatch after 31 March) into the IR3 form. If you have untaxed income from other sources, just add them together.


What if I have invested more than $50,000 NZD overseas?

You’ll fall under the Foreign Investment Funds (FIF) tax rules in NZ, which means you need to calculate your FIF income. You can do it using the data we provide in your annual Hatch tax reports, calculate it with Sharesight (if you’re on the Expert plan), or order a FIF report through Hatch when they become available in the Tax Reports section (we’ll email after the end of each tax year to let you know when you can order).

Received an Automatic Tax Assessment from the IRD?

The IRD is also making tax time easier by sending a lot of Kiwis an Automatic Tax Assessment. This takes into account all the tax you’ve already paid to the IRD, but you still need to tell them about any untaxed income you’ve received - including through your investments with Hatch.

💡 Note: Your tax obligations are unique to you - if you're unsure, we recommend you seek professional tax advice. Your situation may change over time; it’s your responsibility to keep up to date with changes.

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