NZ GST Due Dates for the 2026/27 Tax Year

Need to calculate GST itself? Use our NZ GST Calculator.

The General Rule

GST returns and payments are due by the 28th of the month following the end of the taxable period, with two exceptions listed below.

The Two Exceptions

• Period ending 30 November: due 15 January (not 28 December, to accommodate the Christmas and New Year period).
• Period ending 31 March: due 7 May (not 28 April, to align with terminal tax due dates).

Two-Monthly GST Due Dates 2026/27

Two-monthly is the default filing frequency for most NZ businesses. There are two cycles (odd-month end and even-month end), determined by your balance date and IRD registration.

Cycle 1: Periods ending on odd months (May, July, September, November, January, March)

Cycle 2: Periods ending on even months (April, June, August, October, December, February)

Six-Monthly GST Due Dates 2026/27

Available for businesses with turnover under $500,000 per year. Only two returns per year.

Monthly GST Due Dates 2026/27

Mandatory for businesses with turnover over $24 million per year. Optional for smaller businesses that prefer regular reconciliation, often chosen by exporters who regularly receive GST refunds.

Note: When the 28th falls on a weekend or public holiday, the due date becomes the next working day. Always confirm the exact date in myIR closer to the deadline.

Which Filing Frequency Should You Choose?

• Six-monthly suits very small businesses with low transaction volume and consistent cashflow. Fewer returns to prepare, but also longer gaps where you are holding GST collected from customers.
• Two-monthly is the default and works well for most small and medium businesses. Returns are manageable and you are not holding GST funds too long.
• Monthly is worth considering if you are a regular GST refund recipient (typically exporters or businesses in startup phase with high input costs). Monthly refunds improve cashflow.

Late Filing and Late Payment Consequences

Inland Revenue applies penalties and interest for late returns and late payments:

• Late filing penalty: $250 for most businesses (reduced to $50 if you have not received a reminder and file within a month).
• Initial late payment penalty: 1% of the unpaid GST, charged the day after the due date.
• Further late payment penalty: additional 4% if still unpaid seven days after the due date.
• Use of money interest: charged monthly on unpaid GST, at a rate set by Inland Revenue.
• Consistent late filing can trigger an IRD review and may force a change to monthly filing.

If you cannot pay on time, contact IRD before the due date to arrange an instalment plan. This generally avoids the initial late payment penalty.

Frequently Asked Questions

When is my GST return due?

The 28th of the month after your taxable period ends, except for the 30 November period (due 15 January) and the 31 March period (due 7 May).

Can I change my GST filing frequency?

Yes. Apply through myIR or contact IRD. The change usually takes effect from the start of the next taxable period. You must still meet the turnover eligibility for your chosen frequency.

What if the 28th falls on a weekend?

The due date moves to the next working day. Watch for this in 2026/27, particularly the April and September two-monthly deadlines.

Can I file early?

Yes, you can file and pay any time before the due date. Some businesses file immediately after the period ends for bookkeeping discipline.

How do I file a GST return?

Through myIR, Inland Revenue's online portal. Most accounting software (Xero, MYOB, QuickBooks) also submits GST returns directly to IRD via integration.

Related Calculators and Guides

• NZ GST Calculator: add or remove 15% GST.
• Reverse GST Calculator: extract GST content from a total.
• GST on Imports: Customs GST formula.
• GST Registration Threshold: the $60,000 rule.
• Business GST Calculator: multi-line net GST.
• PAYE Calculator: take-home pay.