Reference

NZ Tax Due Dates 2026/27

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7 May
Final Provisional Instalment
7 Feb
Terminal Tax (no agent)
7 Jul
IR3 Return Due

The key Inland Revenue dates through the year for individuals and businesses. Most fall on the 28th of the month, with December and April shifted because of the holidays. If a due date lands on a weekend or public holiday, it moves to the next working day. Being on a tax agent's list can extend some dates.

Provisional Tax Calculator GST Due Dates PAYE Due Dates

Provisional Tax (standard option, March balance date)

InstalmentDue date
P1 (first instalment)28 August
P2 (second instalment)15 January
P3 (third instalment)7 May

Terminal Tax and Returns

ObligationDue date
Income tax return (IR3), no agent7 July
Income tax return with a tax agent (extension)31 March (following year)
Terminal tax, no tax agent7 February
Terminal tax with a tax agent7 April

GST, PAYE and FBT

ObligationDue date
GST return and payment28th of the month after the taxable period (25 January for the Nov/Dec period; 7 May for the Mar/Apr period)
PAYE (large employers)5th and 20th of the month
PAYE (small employers)20th of the following month
FBT quarterly return20th of the month after the quarter (Q4 and annual wash-up due 31 May)
Source: IRD - Key dates. Dates shown assume a 31 March balance date; if a date falls on a weekend or public holiday it moves to the next working day. Confirm your own dates in myIR.

Cite this page NZ Tax Due Dates 2026/27. Calculate.co.nz. https://www.calculate.co.nz/reference/nz-tax-due-dates.php (retrieved 16 October 2026). Figures are compiled from the official sources listed above and reviewed twice monthly.