Free tool
NZ tax due-date timeline
Choose how you file and pay, and see every GST, PAYE, provisional and terminal tax date for the next 12 months on one timeline. Missed dates are where most IRD debt starts.
Why a single timeline matters
Most IRD debt doesn't start with a crisis. It starts with a date that crept up: a GST return due the same week as a provisional instalment, or PAYE due just after a slow month. Seeing every date together shows you the pinch points months in advance, so you can set money aside, ask your accountant about switching methods, or line up funding before anything is late.
The rules behind the dates
- GST: due on the 28th of the month after each period ends, except the period ending March (due 7 May) and the period ending November (due 15 January). See GST debt.
- PAYE and employer deductions: by the 20th of the following month, or twice monthly for large employers. See PAYE arrears.
- Provisional tax: for a 31 March balance date under the standard or estimation method, usually 28 August, 15 January and 7 May. AIM is monthly or two-monthly; ratio has six instalments aligned with GST. See provisional tax.
- Terminal tax: 7 February of the following year, or 7 April with a tax agent who has an extension of time. See terminal tax.
Sources: IRD's pages on paying GST and paying employment deductions, and business.govt.nz on income and provisional tax, checked October 2026.
What if two big dates collide?
Look at the timeline for weeks where two or three payments fall close together. Common collisions are 15 January (GST for November, the second provisional instalment and, for large employers, December PAYE) and early May (March GST and the third provisional instalment). If you can't cover a collision, act before the date: an instalment arrangement set up before the due date means only the first 1% penalty applies, tax pooling can help with income tax timing, and a short loan can bridge the gap. Our provisional and terminal tax funding page explains when borrowing makes sense.
Frequently asked questions
When is GST due in NZ?
Generally on the 28th of the month after the end of your GST period. The period ending March is due on 7 May, and the period ending November is due on 15 January.
When is PAYE due?
By the 20th of the following month for most employers. Employers with gross annual PAYE and ESCT over $500,000 pay twice monthly: by the 20th for wages paid on the 1st to 15th, and by the 5th of the next month for wages paid later, with 16 to 31 December due on 15 January.
When are provisional tax payments due for a 31 March balance date?
Under the standard and estimation methods, usually 28 August, 15 January and 7 May. AIM and ratio methods have different schedules.
When is terminal tax due?
For a 31 March balance date, 7 February of the following year without a tax agent, or 7 April with a tax agent who has an extension of time.
What if a due date falls on a weekend or public holiday?
It moves to the next working day. The timeline applies that rule using national public holidays.
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