Key Tax Dates:

Provisional Tax- Not GST registered

If you... then your provisional tax due dates will be...

Have a standard 31 March balance date

28 August
15 January
7 May.

Don't have a standard 31 March balance date

the 28th of the:
5th
9th
13th month after your balance date.

Provisional Tax- GST registered

Calculation option Your GST filing frequency Number of provisional tax instalments Payment due dates

Standard or estimation
(the current calculation options available)

One- or two-monthly

Three instalments (as currently)

28 August
15 January
7 May

Six-monthly

Two instalments

28 October
7 May

Ratio
(The new calculation option)

One- or two-monthly

Six instalments

28 June
28 August
28 October
15 January
28 February
7 May

Six-monthly

The ratio option is not available for six-monthly filers

Terminal Tax

Due 7th April

GST Payment Dates

For most months, your GST return and payment due dates will fall on the 28th of the month (or the next business day) following the end of your return period. There are exceptions to this around Christmas and Easter.

For the periods ending:

  • 30 November - your due date remains 15 January
  • 31 March - your due date will be 7 May

PAYE Dates

If you're a small employer with gross annual PAYE deductions of less than $100,000, the schedule and payment are made on the 20th of the month following the deductions.

If you are a large employer with gross annual PAYE deductions of $100,000 or more, the deductions made from payments made to workers between the:

  • 1st and the 15th of the month are paid by the 20th of the same month.
  • 16th and the end of the month are paid by the 5th of the following month (except for December payment is to be made by 15 January).
  • The employer monthly schedule is filed on the 5th of the following month.

You can generate a list of all the due dates that apply to you with the Due Date Calculator provided by the IRD via the following link.

https://interact1.ird.govt.nz/forms/duedates

Contact Details

Phone: (09) 298-2511

Fax: (09) 298-2517

Email: info@cpca.co.nz

Calendars and Key Dates

20 May-Employerschedules due

7 May - GST return and payment due / Provisional tax due

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