⚠️ Penalty warning: IRD charges use-of-money interest (currently 10.91% p.a.) and late payment penalties on overdue tax. Mark these dates in your calendar now — a $200 accountant bill is cheaper than late payment penalties.
GST Return Due Dates
Most small tradies file GST every 2 months (bi-monthly). Returns are due on the 28th of the month following each 2-month period. If the 28th falls on a weekend or public holiday, the due date moves to the next working day.
| Due Date | Period Covered | Notes |
|---|---|---|
| 28 Jan 2026 | Nov – Dec 2025 | Includes Christmas period — don't forget this one |
| 28 Mar 2026 | Jan – Feb 2026 | First return of the calendar year |
| 28 May 2026 | Mar – Apr 2026 | Coincides with provisional tax instalment 3 |
| 28 Jul 2026 | May – Jun 2026 | End of NZ financial year period |
| 28 Sep 2026 | Jul – Aug 2026 | Tax year 2026/27 underway |
| 28 Nov 2026 | Sep – Oct 2026 | — |
| 28 Jan 2027 | Nov – Dec 2026 | Next cycle begins |
Monthly filers: If your annual GST turnover exceeds $24 million, you file monthly (due 28th of the following month). Monthly filing is optional below that threshold — useful if you regularly get GST refunds from large material purchases.
6-monthly filers: If your turnover is under $500,000, you can apply to IRD to file every 6 months. Due dates: 28 November (Apr–Sep period) and 28 May (Oct–Mar period).
→ Use our GST Calculator | Free Tax Invoice Template
Provisional Tax Dates
Provisional tax applies if your Residual Income Tax (RIT) exceeded $5,000 in the previous tax year. It's paid in 3 instalments using the standard uplift method (105% of prior year RIT).
| Due Date | Instalment | Standard Uplift (105%) |
|---|---|---|
| 28 Aug 2025 | Instalment 1 of 3 (2025/26 year) | 35% of 105% of prior year RIT |
| 15 Jan 2026 | Instalment 2 of 3 (2025/26 year) | 70% of 105% of prior year RIT (cumulative) |
| 7 May 2026 | Instalment 3 of 3 (2025/26 year) | 100% of 105% of prior year RIT (balance) |
| 28 Aug 2026 | Instalment 1 of 3 (2026/27 year) | Starts new cycle |
| 15 Jan 2027 | Instalment 2 of 3 (2026/27 year) | — |
| 7 May 2027 | Instalment 3 of 3 (2026/27 year) | — |
Estimation option: If you think your income this year will be lower than last year, you can estimate your provisional tax instead of using the uplift method. Be accurate — underpaying by more than $2,500 triggers use-of-money interest from instalment due dates.
AIM method: The Accounting Income Method lets you pay provisional tax in real time based on actual profit (via Xero or MYOB). No interest on underpayments if you use AIM correctly. Good option if your income is unpredictable.
PAYE & Payroll Dates
If you have employees, you must deduct and pay PAYE to IRD each payday. Filing and payment frequency depends on your annual PAYE and ESCT total.
| Filer Type | Annual PAYE + ESCT | Due Date |
|---|---|---|
| Small employer | Less than $500,000/yr | 20th of the month following each payday |
| Large employer | $500,000+/yr | Twice monthly: 5th and 20th |
| New employer | First 12 months | 20th of month following payday (regardless of size) |
Payday filing: Since April 2019, all employers must file PAYE information to IRD each payday (not monthly). You file the employment information with each pay run — the payment is still due on the 20th or 5th/20th for large employers.
KiwiSaver + ESCT: KiwiSaver employer contributions and Employer Superannuation Contribution Tax (ESCT) are paid to IRD along with PAYE. They're included in the same filing and payment.
Annual Income Tax (IR3)
The IR3 is filed annually reporting all income, expenses, and calculating your Residual Income Tax (RIT). The RIT figure also sets your provisional tax for the following year.
| Due Date | For Tax Year | Who |
|---|---|---|
| 7 Jul 2025 | 1 Apr 2024 – 31 Mar 2025 | Self-filers (no tax agent) |
| 31 Mar 2026 | 1 Apr 2024 – 31 Mar 2025 | Tax agent clients (extension applies) |
| 7 Jul 2026 | 1 Apr 2025 – 31 Mar 2026 | Self-filers (no tax agent) |
| 31 Mar 2027 | 1 Apr 2025 – 31 Mar 2026 | Tax agent clients (extension applies) |
Pro tip: File early even if you have an extension. Knowing your RIT in July means you can plan provisional tax instalments for the coming year. Surprises at the last minute create cash flow problems.
Schedular payments: If any of your income had schedular payments withheld (e.g., 20% deducted by a principal contractor), it still needs to go on your IR3. The tax withheld counts as a credit against your final tax bill.
ACC Levy Dates
ACC levies for self-employed tradies are calculated and billed by IRD based on your income tax return. You don't file separately — the levy is included in your end-of-year tax bill or invoiced directly by ACC.
| Levy Type | When Billed | Rate (2025/26) |
|---|---|---|
| Work levy | With provisional tax or year-end | Varies by trade classification (CU code) |
| Earners' levy | With provisional tax and year-end tax | 1.39% of liable income |
| Working Safer levy | With provisional tax and year-end tax | 0.08% of liable income |
| CoverPlus Extra | Quarterly invoices from ACC | Based on agreed cover amount |
Levies are paid with provisional tax: If you pay provisional tax, your ACC levies are collected in the same instalments. This means your 28 Aug, 15 Jan, and 7 May payments include ACC — so the actual amount due is higher than just your income tax portion.
KiwiSaver & Employee Obligations
| Obligation | Due / Frequency | Notes |
|---|---|---|
| Employee KiwiSaver deductions | Each payday | Deduct at employee's elected rate (3%, 4%, 6%, 8%, or 10%) |
| Employer KiwiSaver contributions (3%) | Each payday | Minimum 3% of gross wages. Pay to IRD with PAYE |
| ESCT on employer contributions | Each payday | Tax on employer contributions — rate depends on employee earnings |
| KiwiSaver holiday (employee) | Up to 1 year per request | Employee applies to IRD — you must comply within 1 month of approval |
Full Tax Calendar — 2026/2027
At-a-glance view of every key date. Dates shown are for bi-monthly GST filers paying provisional tax on the standard method, with employees on monthly PAYE.
| Date | What's Due | Type |
|---|---|---|
| 7 May 2026 | Provisional tax instalment 3 (2025/26) | Prov Tax |
| 20 May 2026 | PAYE for April paydays | PAYE |
| 28 May 2026 | GST return — Mar/Apr 2026 period | GST |
| 7 Jul 2026 | IR3 annual return due (self-filers, 2025/26 year) | IR3 |
| 20 Jul 2026 | PAYE for June paydays | PAYE |
| 28 Jul 2026 | GST return — May/Jun 2026 period | GST |
| 28 Aug 2026 | Provisional tax instalment 1 (2026/27) | Prov Tax |
| 20 Sep 2026 | PAYE for August paydays | PAYE |
| 28 Sep 2026 | GST return — Jul/Aug 2026 period | GST |
| 20 Nov 2026 | PAYE for October paydays | PAYE |
| 28 Nov 2026 | GST return — Sep/Oct 2026 period | GST |
| 15 Jan 2027 | Provisional tax instalment 2 (2026/27) | Prov Tax |
| 20 Jan 2027 | PAYE for December paydays | PAYE |
| 28 Jan 2027 | GST return — Nov/Dec 2026 period | GST |
| 28 Mar 2027 | GST return — Jan/Feb 2027 period | GST |
| 31 Mar 2027 | IR3 due for tax agent clients (2025/26 year) | IR3 |
| 7 May 2027 | Provisional tax instalment 3 (2026/27) | Prov Tax |
| 28 May 2027 | GST return — Mar/Apr 2027 period | GST |
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Dates are for the 2025/26 and 2026/27 tax years. IRD occasionally adjusts dates when they fall on weekends or public holidays — always verify at ird.govt.nz.
Dates are for the 2025/26 and 2026/27 tax years. IRD occasionally adjusts dates when they fall on weekends or public holidays — always verify at ird.govt.nz.