Key tax dates

The dates worth having in your calendar.

A quick reference for a standard 31 March balance date. Your dates can differ — confirm yours before relying on these.

Provisional tax

Standard option, 31 March balance date, three instalments.

28 August First instalment (P1)

15 January Second instalment (P2)

7 May Third instalment (P3)

GST

Return and payment are due together, by the 28th of the month after the period — with two seasonal exceptions.

28th of the month Most periods (e.g. period ending 31 May → due 28 June)

15 January For the period ending 30 November

7 May For the period ending 31 March

Income tax & returns

31 March balance date.

7 February Terminal tax (if you don't have an extension of time)

7 April Terminal tax (with an extension of time through an agent)

7 July IR3 / income tax return due (without an extension of time)

31 March Return due with an agent's extension of time

Employers (PAYE)

Within 2 working days Payday filing — after each pay run (electronic filers)

20th of the month PAYE payment for the previous month (small/medium employers)

5th & 20th PAYE payment twice monthly (large employers, over $500k/yr)

These dates assume a standard 31 March balance date and no special arrangements. If a due date falls on a weekend or public holiday it moves to the next working day. Your obligations may differ — book a call and we'll map out your exact calendar.