Key NZ Tax Deadlines for the
2026–2027 Financial Year

Missing an IRD deadline can result in penalties, use-of-money interest, and unnecessary stress. Here are the key tax dates for the upcoming 2026–2027 New Zealand financial year — add them to your calendar now.

Income Tax Returns

• 7 July 2026 — Individual income tax return deadline (if filing yourself without a tax agent)
• 31 March 2027 — Extended deadline for individuals and companies filing through a tax agent

GST Return Deadlines

GST returns are due on the 28th of the month following the end of the return period. Key dates for two-monthly filers:

• 28 May 2026 — Period ending 31 March 2026
• 28 July 2026 — Period ending 31 May 2026
• 28 September 2026 — Period ending 31 July 2026
• 28 November 2026 — Period ending 30 September 2026
• 28 January 2027 — Period ending 30 November 2026
• 28 March 2027 — Period ending 31 January 2027

Provisional Tax

Provisional tax is paid in instalments during the year. For most standard-method payers with a 31 March balance date, instalments are due:

• 28 August 2026 — First instalment
• 15 January 2027 — Second instalment
• 7 May 2027 — Third instalment (also terminal tax date for previous year)

Employer Obligations

• Payday filing — PAYE information must be filed with IRD on or before the pay date (or within two working days for large employers)
• KiwiSaver — Employer contributions are paid to IRD with each PAYE filing
• Employer Monthly Schedule — If you use the employer monthly filing option, the schedule is due by the 20th of the following month

FBT (Fringe Benefit Tax)

If you provide fringe benefits to employees (company cars, low-interest loans, etc.), FBT returns are generally due:

• Quarterly filers: 20th of the month following each quarter end (June, September, December, March)
• Annual filers: 31 May following the FBT year end