When are my taxes due in NZ?

(taxes due – 5 minute read)

One of the most common questions I get asked as an accountant is – ‘When are my taxes due’? The easy answer is that ‘They are due when its time to pay!’. But of course, that’s not helpful. Over here in Aotearoa NZ, we’re mainly concerned with GST and Income tax when it comes to due dates.

When is Goods and Services Taxes due? (GST)

When GST is due depends on how frequently you are paying GST. Here are the general due dates based on the frequency of your GST returns:

Monthly/Bi-Monthly GST returns

Are due on the 28th of the next month after the end of your GST period. The only exception is when the 28th falls on a public holiday (in Which case it can get pushed to the 7th of the month after that). The other exception is 28th December. You never have to pay GST on 28 December due to its proximity to Christmas. Any tax due on 28 December will always get pushed out to 15 January of the next year.

Example: Yuno Legal is GST registered and files their GST returns on a bi-monthly basis (standard – which means odd months). Their last GST period was from February 2025 to 31 March 2025. Therefore the GST will need to be filed and paid by 28 April 2025 (the month after March 2025).

Six-Monthly GST Returns

Same as the monthly/bi-monthly returns, they are due on the 28th of the next month after the end of your GST period. Unless the 28th is a holiday or it falls during the Christmas period. In which, it will be the 7th of the month after that or on the 15th of January of the next year respectively.

Example: Big Time Construction Limited files their GST just completed their Six-Monthly period from April 2025 to September 2025. This means their GST is due on 28 October 2025. The GST should be filed and paid by then.

When do GST refunds get processed?

GST refunds get processed typically within 15 days of filing the GST return. So the faster you file your returns, the faster you will get your refunds!

When is income taxes due in NZ?

Income tax is different from GST. Income tax is the tax calculated on the profit you’ve made from your business. This profit is known as your ‘taxable income’. There are two different due dates for income tax in NZ. One for those without tax agents, one for those with tax agents.

Without tax agents

If you don’t have a tax agent, then income tax filing is due on the 7 of July of the next financial year.

Example: Tharan is a sole trader. He has no tax agent. For the financial year ending 31 March 2025, he has until 7 July 2025 to file his return.

After filing, you will have until 7 Feb of the next calendar year to pay the amount owing.

Example: Tharan works out that he has $3,350 of tax to pay. He has to pay this amount by 7 February 2026.

With tax agents

If you have a tax agent, then income tax filing is due on the 31st of March the next calendar year.

Example: Solara Ltd has a tax agent. Their tax agent has granted them an extension of time for filing. For the financial year ending 31 March 2025, they have until 31 March 2026 to file their income tax return.

After filing, you will have until 7 April of the next calendar year to pay the amount owing.

Example: Solara Limited works out that they have $33,500 of tax to pay. They have to pay this amount by 7 April 2026.

What about provisional tax?

Standard provisional tax is typically due on the 28 of August of the current year, followed by 15 January of the next year and 7 May of the next year. Note that if you apply for safe harbour rules with the IRD NZ, you will only have to pay the full amount by 7 May to avoid interest (penalties for late payment still apply).

Example: Solara Ltd has standard provisional tax to pay. For the financial year ending 31 March 2025, they have $24,313 of provisional tax to pay. This is split into 3 equal payments of $8,104 due 28 August 2025, 15 January 2026 and 7 May 2026.

Note that if Solara is covered by the safe harbour rules, if they miss the payments on 28 August and 15 January, provided they pay the full amount of $24,313 by 7 May 2026. They will still have to pay late payment penalties.

For AIM provisional tax – this is typically filed every two months and follows the same due dates as the two-monthly GST filings.

Take note of your due dates!

Due dates are important. If you miss them, then you will get charged with Interest and penalties. Which isn’t nice! Keep these dates in your calendar. If you have an accountant, be sure to read any emails about tax dates from them. Never ignore an email from your accountant!

Stay positive!