NZ Tax Year Calendar — Key Dates and Deadlines
Updated for 2026 IRD rates
Overview of the Tax Year
The New Zealand tax year runs from 1 April to 31 March. This applies to individuals, trusts, and most businesses. Some companies may use a different balance date if approved by IRD. Understanding the key dates throughout the year is essential for staying compliant and avoiding penalties.
Tax Year 2026 (1 April 2025 – 31 March 2026)
April 2025
- 1 April: Start of the 2026 tax year. New tax rates, thresholds, and policy changes take effect.
- 7 April: Due date for March 2025 monthly GST returns and payments.
- 28 April: Due date for February/March 2025 two-monthly GST returns.
- 30 April: Employer PAYE and KiwiSaver deductions for March 2025 due.
May 2025
- 7 May: Third provisional tax instalment for taxpayers with a March balance date (if using the standard method). Due date for April 2025 monthly GST returns.
- 20 May: Employer schedule (IR348) for March/April due electronically.
- 28 May: Due date for March/April 2025 two-monthly GST returns.
June 2025
- 7 June: Due date for May 2025 monthly GST returns.
- 28 June: Due date for April/May 2025 two-monthly GST returns.
July 2025
- 7 July: Annual tax return due date — IR3 returns for individuals and IR6 returns for trusts must be filed by this date (if not using a tax agent). This is also the due date for terminal tax for the previous year (2025).
- 7 July: Due date for June 2025 monthly GST returns.
- 28 July: Due date for May/June 2025 two-monthly GST returns.
August 2025
- 7 August: Due date for July 2025 monthly GST returns.
- 28 August: First provisional tax instalment for taxpayers with a March balance date (standard method). Due date for June/July 2025 two-monthly GST returns.
September 2025
- 7 September: Due date for August 2025 monthly GST returns.
- 28 September: Due date for July/August 2025 two-monthly GST returns.
October 2025
- 7 October: Due date for September 2025 monthly GST returns.
- 28 October: Due date for August/September 2025 two-monthly GST returns.
November 2025
- 7 November: Due date for October 2025 monthly GST returns.
- 28 November: Due date for September/October 2025 two-monthly GST returns.
December 2025
- 7 December: Due date for November 2025 monthly GST returns.
- 28 December: Due date for October/November 2025 two-monthly GST returns.
January 2026
- 7 January: Due date for December 2025 monthly GST returns.
- 15 January: Second provisional tax instalment for taxpayers with a March balance date (standard method).
- 28 January: Due date for November/December 2025 two-monthly GST returns.
February 2026
- 7 February: Due date for January 2026 monthly GST returns.
- 28 February: Due date for December 2025/January 2026 two-monthly GST returns.
March 2026
- 7 March: Due date for February 2026 monthly GST returns.
- 28 March: Due date for January/February 2026 two-monthly GST returns.
- 31 March: End of the 2026 tax year. Last day for KiwiSaver member tax credit eligibility (year to 30 June for KiwiSaver). Last day for filing tax returns for taxpayers using a tax agent. Due date for third provisional tax instalment if on ratio method.
April 2026
- 1 April: Start of the 2027 tax year. New rates and thresholds apply.
- 7 April: Due date for March 2026 monthly GST returns.
- 28 April: Due date for February/March 2026 two-monthly GST returns.
Key Deadlines at a Glance
| Obligation | Date |
|---|---|
| Tax year end | 31 March |
| Individual tax return due (no agent) | 7 July |
| Trust tax return due (no agent) | 7 July |
| Terminal tax payment due | 7 April (or 7 February if using tax agent) |
| Provisional tax #1 (standard method) | 28 August |
| Provisional tax #2 (standard method) | 15 January |
| Provisional tax #3 (standard method / ratio) | 7 May / 31 March |
| GST returns (monthly) | 7th of the following month |
| GST returns (two-monthly) | 28th of the following month |
| Employer PAYE deductions | Monthly or twice-monthly depending on PAYE amount |
| KiwiSaver member tax credit year | 1 July – 30 June |
Late Filing and Payment Penalties
If you miss a deadline, IRD may charge:
- Late filing penalty: $50 for the first day late, then $4 per day (capped at $250 for individuals)
- Late payment penalty: 1% of the unpaid amount on the day after the due date, then 4% after 7 more days
- Use of money interest: On underpaid tax (currently 8.72% per annum) and overpaid tax (currently 2.08% per annum)
You can request a waiver of penalties in certain circumstances, such as a genuine mistake or circumstances outside your control.
Related Guides
Deep dive — 2026 update
The 2026/27 calendar (1 April 2026 – 31 March 2027)
| Date | Obligation |
|---|---|
| 20th of each month | PAYE and ESCT payment for the previous month |
| 28 April 2026 | GST return for the period ending 31 March 2026 (exception: due 7 May instead) |
| 7 May 2026 | GST return and payment for the taxable period ending 31 March 2026 |
| 28 June 2026 | GST for the period ending 31 May; monthly PAYE for May |
| 30 June 2026 | KiwiSaver contribution year ends — last day for the $1,042.86 needed for the government contribution |
| 7 July 2026 | IR3 individual returns, IR4 company and IR7 trust returns for the year ended 31 March 2026 |
| 28 August 2026 | First provisional tax instalment (standard option, March balance date) |
| 28 October 2026 | AIM or ratio-option instalment and GST for the period ending 30 September |
| 15 January 2027 | Second provisional tax instalment; GST for the period ending 30 November (exception to the 28th rule) |
| 7 February 2027 | Terminal tax for the 2025/26 year (7 April for clients of a tax agent) |
| 31 March 2027 | Tax year ends |
The two GST exceptions are worth committing to memory: periods ending 31 March are due 7 May and periods ending 30 November are due 15 January. Everything else is the 28th of the following month.
Penalties if you are late
| Default | Penalty |
|---|---|
| Late filing | $250, applied per return — and again for each further month up to $1,000 in total |
| Late payment | 1% the day after due date, plus 4% six days later |
| Ongoing non-payment | Monthly interest at the IRD use-of-money rate until paid |
| Underestimated provisional tax | Use-of-money interest if residual income tax exceeds $60,000 and you are outside the safe harbour |
If you cannot pay on time, ask IRD for an instalment arrangement before the due date. A short-term arrangement is usually granted, and the 1% and 4% late-payment penalties are often the part they will remit for a first-time default.
Dates that are easy to forget
- FBT quarterly: 20 July, 20 October, 20 January, 20 April for quarters ending 30 June, 30 September, 31 December, 31 March.
- ESCT returns: filed with PAYE, but the ESCT rate must be reviewed whenever an employee's income changes band.
- RWT on interest: paid by the payer, but 20 April is the certificate deadline so you can check whether your rate was right.
- Donation credits: claimed with your return, or via the "Donation tax credits" function in myIR for the year ended 31 March.