Registered customers include all customers registered with Inland Revenue, either individuals or entities.
Individuals: Customers not registered for GST or PAYE and not belonging to large enterprises (LE) or non-profit organisations (NPO).
The number of individuals is over 2 million greater than the population of the country. The main reason for this is that many New Zealanders go abroad, but stay in our system either because they still have tax affairs in New Zealand such as paying off a student loan, or because they have not notified Inland Revenue that they are no longer New Zealand residents. The total number of registered individuals also includes overseas workers who have worked in New Zealand on a seasonal or temporary basis, customers who have died, and customers who may have more than one IRD number. If Inland Revenue receives no notification of a change in status, these customers remain as registered customers.
Entity type: A classification of customers based on their legal structure and tax obligations. These include companies, diplomatic missions, government departments, individuals, Māori authorities, partnerships, society/clubs, superannuation funds, trusts, unit trusts.
Tax statistics include only data collected by Inland Revenue.
Some numbers in the tables are rounded, which means the totals are not always consistent with the sums across the corresponding categories.
Tax statistics are dynamic and are continuously updated due to return filing processes. The data is correct as of the date of extraction.