2025-2026 Tax Due Date Calendar
All the key GST, income tax, and provisional tax dates you need to file on time and avoid IRD late penalties.
Keeping track of Inland Revenue deadlines is essential to maintaining your business cash flow and avoiding Use of Money Interest (UOMI) or shortfall penalties. This guide provides a comprehensive month-by-month breakdown.
Weekend Rule: If any deadline falls on a weekend or a public holiday, the due date automatically shifts to the next standard business day.
Which Filing Frequency is Right for You?
The default for 90% of SMEs. Best for managing cashflow vs admin time.
Turnover < $24MMandatory for massive businesses, or those wanting fast export refunds.
Turnover > $24MRarely used except for tiny side-hustles with minimal transaction volume.
Turnover < $500kKey Dates 2025-2026
Note: The March period always receives an extension to May 7th to allow for end-of-year accounting.
Other Important Deadlines
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7 July 2025: Income tax return due for taxpayers without a tax agent.
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31 March 2026: Income tax return due for taxpayers WITH a tax agent (extension).
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5th & 20th of every month: Standard PAYE Employer deduction payments due.
Frequently Asked Questions
For monthly and two-monthly filers, the GST return and payment for the period ending 31 Mar 2026 is due on 7 May 2026 (this is a special rule, as it differs from the usual 28th).
Provisional tax installments are usually aligned with your GST due dates (typically the 28th of the month). For example, the final ratio method payment for 2026 is due on 7 May 2026.
If a due date falls on a weekend or public holiday, you can file and pay on the next business day without incurring any late penalties or Use of Money Interest.
More NZ GST & Tax Tools
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