The dates most firms need
Quick guide
28th
GST
File and pay on the 28th after each taxable period, apart from the March and November periods.
20th
Employer deductions
Most employers pay PAYE and other deductions by the 20th of the month after payday.
28 Aug · 15 Jan · 7 May
Provisional tax
These are the usual three dates for the standard or estimation method with a 31 March balance date.
7 Jul · 7 Feb
End-of-year income tax
Without an extension, file by 7 July and pay the final amount by 7 February.
Actual due dates
2026–27 business tax calendar
This list covers the main return and payment dates from Inland Revenue’s 2026–27 calendar, plus the last standard provisional-tax date for the 2027 income year. It focuses on a business with a 31 March balance date. GST and employer dates only apply if you hold those tax accounts.
| Month | Date | What may be due |
|---|---|---|
| April 2026 | 7 Apr | 2025 end-of-year income tax and income-year FBT for tax-agent clients with a valid extension |
| May 2026 | 7 May | March GST; third standard provisional-tax instalment for the 2026 income year |
| June 2026 | 2 Jun | Quarter 4 and annual FBT for the year ended 31 March (31 May moved for the weekend and holiday) |
| June 2026 | 29 Jun | May GST and first ratio-option provisional-tax instalment (28 June fell on Sunday) |
| July 2026 | 7 Jul | 2026 income-tax return without a tax agent or other extension |
| July 2026 | 20 Jul | Quarter 1 FBT; regular employer deductions may also fall due |
| July 2026 | 28 Jul | June GST |
| August 2026 | 28 Aug | July GST; first standard provisional-tax instalment and second ratio instalment for the 2027 income year |
| September 2026 | 28 Sep | August GST |
| October 2026 | 20 Oct | Quarter 2 FBT; regular employer deductions may also fall due |
| October 2026 | 28 Oct | September GST; first instalment for six-month GST filers and third ratio instalment |
| November 2026 | 30 Nov | October GST (28 November fell on Saturday) |
| January 2027 | 15 Jan | November GST; second standard and fourth ratio instalments; late-December large-employer deductions |
| January 2027 | 20 Jan | Quarter 3 FBT; regular employer deductions may also fall due |
| January 2027 | 28 Jan | December GST |
| February 2027 | 9 Feb | 2026 end-of-year income tax and income-year FBT without a tax-agent extension (shifted past Sunday and observed Waitangi Day) |
| March 2027 | 1 Mar | January GST and fifth ratio instalment (28 February fell on Sunday) |
| March 2027 | 30 Mar | February GST (28 March fell in the Easter holiday period) |
| March 2027 | 31 Mar | 2026 income-tax return for tax-agent clients with a valid extension |
| April 2027 | 7 Apr | 2026 end-of-year income tax and income-year FBT for tax-agent clients with a valid extension |
| May 2027 | 7 May | March GST; third standard and sixth ratio instalments for the 2027 income year |
Payroll payments recur each month, so they are set out below. For all account dates, use the official 2026–27 tax calendar (IR328) and your myIR due-date list.
Goods and services tax
GST return and payment dates
File the return and pay any GST by the same date. The usual date is the 28th of the month after the taxable period ends. The period ending 31 March is due 7 May. The period ending 30 November is due 15 January.
Monthly
Often used when taxable supplies reach or exceed $24 million a year; smaller firms can choose it.
Two-monthly
The common cycle for firms below $24 million in taxable supplies.
Six-monthly
Available when taxable supplies stay below $500,000 and Inland Revenue accepts the cycle.
A nil return still needs filing. File on time even if you cannot pay in full, then contact Inland Revenue about the unpaid sum. Check GST filing and payment and GST filing frequency.
Employers
PAYE payments and payday filing are separate
Small to medium employers
Less than $500,000 of gross PAYE and ESCT a year
Pay deductions for all paydays in a month by the 20th of the next month.
Large employers
$500,000 or more of gross PAYE and ESCT a year
Pay deductions from paydays on the 1st to 15th by the 20th of that month. Pay deductions from the 16th to month-end by the 5th of the next month. For 16 to 31 December, pay by 15 January. Connected firms must add their PAYE and ESCT when they test the limit.
Employment information
Due after each payday
File online within 2 working days after payday. Paper filers get 10 working days. This filing deadline does not move the payment date.
See the rules for paying employer deductions and payday filing.
Pay income tax through the year
Provisional-tax dates depend on the method
| Method or cycle | Usual dates for a 31 March balance date |
|---|---|
| Standard or estimation | 28 August, 15 January, 7 May |
| Ratio option | 28 June, 28 August, 28 October, 15 January, 28 February, 7 May |
| Six-month GST filer | Usually 28 October and 7 May |
| AIM | Matches the GST cycle, based on accounting income for each period |
Provisional tax generally applies when the last return’s residual income tax is more than $5,000. Dates change with some balance dates and filing choices. Check the official provisional-tax payment dates and AIM rules.
Year-end return and final payment
Income-tax dates for a 31 March balance date
7 July
Return due without an extension
File the return for the year that ended on 31 March. Each business type uses its own return form.
31 March
Return due with a tax-agent extension
A valid extension can allow filing by 31 March after the normal July date. It does not apply in every case.
7 February
End-of-year tax without an extension
Pay the final tax for the prior income year, less credits and provisional tax already paid.
7 April
End-of-year tax with an extension
Tax-agent clients with a valid extension will often pay on 7 April instead.
These rules can differ for another balance date or a lost extension. Read the guidance on income-tax returns, tax-agent extensions and end-of-year payments.
Benefits given to staff
Fringe benefit tax
Employers who provide taxable benefits, such as private use of a work vehicle, may need an FBT account. Most firms file quarterly unless they qualify and elect to file once a year.
Quarter 1 · 20 July
For benefits from 1 April to 30 June.
Quarter 2 · 20 October
For benefits from 1 July to 30 September.
Quarter 3 · 20 January
For benefits from 1 October to 31 December.
Quarter 4 · 31 May
For benefits from 1 January to 31 March. Annual filers also use 31 May.
An income-year FBT return uses the same payment date as the firm’s end-of-year income tax. Check the choices and election dates in Inland Revenue’s FBT filing guide.
Keep cash and records ready
A simple tax-date routine
- 01
Check myIR each month
Review every active tax account and confirm its next return and payment date.
- 02
Close the books early
Reconcile bank, sales, costs, payroll and loan accounts before the return needs review.
- 03
Keep tax funds apart
Move GST, PAYE and income-tax funds out of day-to-day spending as money comes in.
- 04
Send records before your agent’s cut-off
Your accountant may need the files weeks before Inland Revenue’s date.
- 05
File even if cash is short
A missing return and an unpaid balance can cause separate charges. File, pay what you can, and ask Inland Revenue about an instalment plan.
- 06
Update changed dates
Add holiday shifts, a new GST cycle, staff, a changed balance date or a new provisional-tax method to your calendar.
Use an approved payment method. Late filing or payment can lead to penalties and interest.
Common questions
Questions about tax due dates
What happens when a tax due date falls on a weekend or public holiday?+
You can file or pay on the next working day without a late penalty. The 2026–27 dates on this page include the national shifts shown in Inland Revenue’s calendar.
Does every New Zealand business use these dates?+
No. The main calendar assumes a 31 March balance date. A different balance date, GST cycle, provisional-tax method, employer size or tax-agent extension changes some dates. Your myIR account shows the dates set for your accounts.
When is a GST return and payment due?+
It is usually due on the 28th of the month after the taxable period ends. The period ending 31 March is due 7 May, and the period ending 30 November is due 15 January. Weekends and public holidays can move a date.
When does a business start paying provisional tax?+
A person or organisation generally becomes a provisional-tax payer when the prior return leaves more than $5,000 of residual income tax. The amount, method and dates can vary, so check myIR or ask your tax agent.
Does payday filing replace PAYE payment dates?+
No. Payday filing reports employment information after each payday. It does not change when you must pay PAYE, KiwiSaver, student-loan and other payroll deductions.
Check the source