New Zealand tax key dates.
A simple calendar of common Inland Revenue deadlines for GST, provisional tax, employer deductions, income tax and FBT. Based on IRD's 2026–27 tax due date calendar.
Pick a month. See what is due.
Not every date applies to every business. Your obligations depend on your GST period, provisional tax method, employer size, FBT filing frequency and whether you use a tax agent.
The dates you will see most often.
GST returns and payments are generally due on the 28th of the month after your taxable period. The main exceptions are 7 May for a period ending 31 March and 15 January for a period ending 30 November.
For many March-balance-date taxpayers using the standard or estimation method, instalments are generally due 28 August, 15 January and 7 May. Other methods differ.
Small-to-medium employers generally pay PAYE/ESCT by the 20th of the following month. Large employers usually pay twice monthly — the 20th and 5th, with a special 15 January date for the second half of December.
If a due date falls on a weekend or public holiday, Inland Revenue generally allows filing or payment on the next working day without a late penalty.
This page is a simplified guide based on Inland Revenue's Key dates ↗ and 2026–27 tax due date calendar ↗ . It is not a substitute for myIR or advice specific to your balance date and tax registrations. Last reviewed 10 November 2026.
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If you would rather not keep checking tax dates yourself, talk to us about GST, annual accounts, tax returns and ongoing compliance.