Living & work · Inland Revenue
Independent earner tax credit
Tax creditOverview
A tax credit for NZ tax residents within the eligible annual-income range and other rules.
Eligibility points to check
Check tax residency, annual income and monthly entitlements. Working for Families for you or your partner, and your income-tested benefit, NZ Super or Veteran’s Pension can exclude eligibility.
How to proceed
Use the appropriate tax code or claim through your tax return, following Inland Revenue guidance for your income source.
Official information and application
Sources consulted:
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