IR4 — Companies Income Tax Return 2026

What is IR4 Company tax return 2026?

Every company files an income tax return for its income year; the form says it can also be completed in myIR. The paper IR4 covers income, donations, losses brought forward and group loss offsets, the tax calculation, refunds, 2027 provisional tax, disclosures, shareholder details on page 6 and the annual imputation return on page 7.

The 2026 IR4 covers 1 April 2025 to 31 March 2026. Tax is worked out at 28 cents in the dollar, as the form says, and the imputation return on page 7 is for the tax year 1 April 2025 to 31 March 2026 whatever the company's balance date, with any further income tax and imputation penalty tax due by 20 June 2026. The return is posted to Inland Revenue, PO Box 39090, Wellington Mail Centre, Lower Hutt 5045.

FileIt fills in Inland Revenue's own 2026 IR4. It adds up total and taxable income, carries losses and subvention payments through, works out the tax at 28%, each credit and the refund or tax to pay, and the imputation closing balance, printing minus signs and ticking credit, debit, refund or tax to pay for you.

Who needs to fill out IR4 Company tax return 2026?

• New Zealand companies, including family companies and holding companies.
• Companies paying shareholder-employees without PAYE, or lending to shareholders.
• Companies in a group sharing losses or making subvention payments.
• Non-resident companies with New Zealand income.

When to use IR4 Company tax return 2026

• After the company's income year ends, once its accounts are finished.
• With the annual imputation return on page 7, when the company keeps an imputation credit account.
• Use the 2026 IR4 for the year 1 April 2025 to 31 March 2026 only.

What you need before you start

• The company's IRD number, addresses, BIC code, phone and bank account.
• The year's financial statements and tax workings.
• Interest, dividend, Māori authority, partnership and overseas income statements.
• Losses brought forward, and any loss offsets or subvention payments with group companies.
• Shareholders' IRD numbers and remuneration, loans and current account balances.
• The imputation credit account's opening balance, credits and debits for page 7.

What’s on IR4 Company tax return 2026

The 2026 edition has 7 pages. FileIt asks for it in 22 parts, and it is signed by Company:

1. Company details (boxes 1–11)Company
2. 12 Schedular paymentsCompany
3. 13 New Zealand interestCompany
4. 14 New Zealand dividendsCompany
5. 15 Māori authority distributionsCompany
6. 16 Partnership, estate or trust incomeCompany
7. 18 Overseas incomeCompany
8. 19 Residential propertyCompany
9. 20 Business or other rental incomeCompany
10. 21 Taxable property salesCompany
11. 22 Other incomeCompany
12. 23–29 Total and taxable incomeCompany
13. 30 Tax calculationCompany
14. 31 Refunds and transfersCompany
15. 32–33 2027 provisional taxCompany
16. 34–39 DisclosuresCompany
17. 40 Shareholder details — shareholder 1Company
18. 40 Shareholder details — shareholder 2Company
19. 40 Shareholder details — shareholder 3Company
20. 40 Shareholder details — shareholder 4Company
21. 41–45 Annual imputation return (page 7)Company
22. 46 DeclarationCompany

How to fill out IR4 Company tax return 2026, step by step

1 Company details

Give the IRD number, trading name, addresses, BIC code, phone and bank account, and answer the residence, imputation return and ceased questions.

2 Income

Answer questions 12 to 22. Only the boxes for a Yes are shown; tick the loss box for any loss. FileIt totals the tax credits at 17A and the residential boxes.

3 Taxable income

FileIt adds total income (23), subtracts donations (25) and losses claimed (27), and offsets net losses and subvention payments into taxable income (29).

4 Tax calculation

FileIt works out 30A to 30L: tax at 28%, overseas tax, imputation credits, tax credits and RLWT, the residual income tax and the refund or tax to pay. You enter the foreign investor tax credit and provisional tax paid.

5 Refund, provisional tax and disclosures

Choose any refund transfers, the 2027 provisional tax option and amount, and answer questions 34 to 39.

6 Shareholders, imputation and declaration

Add up to four shareholder rows, fill in the imputation return if question 10A is Yes (FileIt works out 42E, 43D, 44, 44B and 45A), and a director signs.

Common mistakes to avoid

• Entering cents in Box 33B, which has 00 printed. It takes whole dollars.
• Forgetting the minus sign for net losses received or subvention payments made. Tick the box at 28 or 28A.
• Leaving out the IRD number for each shareholder row on page 6.
• Typing a minus sign into an amount. Tick the loss box and the minus prints in the last box.
• Filling in page 7 when question 10A is No.

After you fill it out

Download the PDF, have a director sign it, attach any notes the form asks for, and post it to Inland Revenue, PO Box 39090, Wellington Mail Centre, Lower Hutt 5045.

If page 7 shows further income tax or imputation penalty tax, it's due by 20 June 2026.

Keep a copy. The filled return stays in your FileIt vault.

IR4 Company tax return 2026: frequently asked questions

Official sources

• Blank form (PDF), published by Inland Revenue (Te Tari Taake): https://www.ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/ir1---ir99/ir4/ir4-2026.pdf
• Official instructions and guidance: https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations
• Edition shown on this page: IR4 2026 (March 2026) — income year 1 April 2025 to 31 March 2026 (checked 2026-10-25).

FileIt is not affiliated with or endorsed by Inland Revenue (Te Tari Taake) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.

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